I-111
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.
revenue.wi.gov
Wisconsin Income Tax
1
Form 1 Instructions
2023
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
College Savings Account – The subtraction for contributions to a
Wisconsin state-sponsored college savings account is increased to $3,860
return or a divorced parent). See the Schedule CS instructions.
Tax Rates Reduced
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
the Schedule SB instructions.
Earned Income Credit – Wisconsin has adopted the changes made to the
federal earned income credit in Public Law 117-2. This law increased the
the credit and made other changes. For Wisconsin's earned income credit,
you must still have a qualifying child to be eligible.
Tax returns are due:
Monday
April 15, 2024
Free help with your taxes
You may be eligible for free
tax help. See page 2 for:
• Who can get help
• How to find a location
• What to bring with you
Para Assistencia Gratuita
en Español
Ver página 2
Reminder
IRS Adjustments – If the IRS adjusted any of your federal income tax
My Tax Account allows taxpayers to:
• Sign up for Wisconsin Identity Protection PIN (see page 34)
• View/schedule estimated payments and cancel previously
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
Visit My Tax Account to file your Wisconsin individual income tax
return (Form 1) online for free (see page 5).
MY TA X
ACCOUNT
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.
2
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.
Servicio 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:
revenue.wi.gov and search “VITA sites”
Table of Contents
Page
General Instructions ................................................. 3
• Which Form to File ................................................ 3
• Who Must File .................................................... 3
• Age ............................................................ 3
• 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 .................................................
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
3
General Instructions
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
during a state of emergency declared by the Governor. For further information, see Publication 411, Disaster Relief.
Who Must File
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
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
If your birthday falls on January 1, 2024, you are considered to be a year older as of December 31, 2023. Example: If you
Age
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.
4
General Instructions
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)
revenue.
wi.gov/Pages/FAQs/pcs-e-faq.aspx for more information.
5
General Instructions
• My Tax Account (MTA)
revenue.wi.gov/Pages/WisTax/home.aspx for
more information.
• Full-year Wisconsin resident
• Only claiming limited additions to income on Schedule AD and/or subtractions from income on Schedule SB
• 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:
the homestead credit through MTA.
• Tax professional – Visit our website at revenue.wi.gov/Pages/OnlineServices/city-home.aspx
professional
• Tax preparation software
(see
see revenue.wi.gov/Pages/OnlineServices/webased.aspx)
Paper filing
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)
” 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.
6
General Instructions
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
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 spouseInjured 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)
Madison WI Madison WI Madison WI
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
or
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
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.
7
General Instructions
Amending Your Return
unextended due date of your original return (for example, April 17, 2028, for 2023 calendar-year returns). However, a claim for
your federal or other state 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
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.
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
pro forma return are then used to complete the amended return. Follow the Form 1 instructions to complete your amended return.
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. , 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.
1.
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%.
8
General Instructions
Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations enacted as of October 31, 2023:
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
the department a proportionate amount of the Wisconsin credit.
Note:
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
by WEDC, occurs during the 3-year period.
• Low-income housing credit
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.
Number of Full Years
from Date Approved
to Recapture Date
Recapture
Percentage
0
1
2
3
4
5
100%
80%
60%
40%
20%
0%
2. Determine the recapture amount:
$3,000
$ 0
0.60
1
2
3
4
5
Total (subtract line 2 from line 1)
Recapture percentage from table above
Multiply line 3 by line 4. This is the amount of repayment required on the 2023 tax return
$3,000
$1,800
3. Compute the amount of unused credit carryover available
1
2
3
4
5
Total amount of credit computed
Less: Amount of credit claimed on tax return
Total (subtract line 2 from line 1)
Enter the inverse of the recapture percentage (1-0.60)
Multiply line 3 by line 4. This is the available credit carryover
$ 800
$5,000
0.40
$2,000
$3,000
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
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
10
Special Instructions
– 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.
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.
11
Tax Help and Additional Forms
Tax Help / Resources
The Wausau office is open on a limited schedule.
Customer assistance:
phone: (608) 266-2486
email: DORIncome@wisconsin.gov
Forms requests:
website: revenue.wi.gov
Madison –
Mail Stop 5-77
2135 Rimrock Rd.
Milwaukee –
Milwaukee WI 53203-1606
Appleton –
265 W. Northland Ave.
Eau Claire –
State Office Bldg., 718 W. Clairemont Ave.
Eau Claire WI 54701-4558
Green Bay –
200 N. Jefferson St., Rm. 140
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
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
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.)
12
Line Instructions
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
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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Line Instructions
Code
01
Code
02
Code
03
Code
04
Code
05
Code
06
Code
07
Code
08
Code
11
Code
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99
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.
Extension – Operation Enduring Sentinel (page 4) Both taxpayers deceased (page 10)
Extension – Combat zone (page 4) Fiscal filer (page 12)
Extension – Federally declared disaster (page 4) Schedule RT attached (Schedule SB instructions,
page 12)
Divorce decree (page 6)
Extension – Live outside or military naval service
Injured spouse (page 6) outside U.S. or Puerto Rico (page 4)
Single decedent or primary taxpayer if joint return (page 10)
Multiple special conditions
Spouse deceased if joint return (page 10)
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
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 I, enter the amount from Schedule I, line 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 I. Following 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
Code
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14
Line Instructions
Line 2 Adjustments to Federal Adjusted Gross Income – continued
Note: Due to law changes which may occur after the Schedule I instructions have been completed, the Schedule I instruc-
tions are not being printed by the department. You may view the Schedule I instructions on 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 I and 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 I, line 3 (or
in Part II of Schedule I.)
If Schedule I
in 2023, you must also make adjustments on Schedule I for 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 I each 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 I if you sold assets during 2023, and the gain or loss from the sale is
different for Wisconsin and federal purposes due to Schedule I adjustments 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 I adjustment is required.
Line 4 Total Additions to Income from Schedule AD
– Enterprise zone jobs credit
– Economic development tax credit
– Jobs tax credit
– Capital investment credit
– Community rehabilitation program credit
– Research credits
– Manufacturing and agricultural credit
– Business development credit
– Electronics and information technology
manufacturing zone credit
– Employee college savings account contribution
credit
• Tax-option (S) corporation adjustments
• Tax-option (S) corporation entity level tax election
adjustments
• Partnership, limited liability company, trust, or
estate adjustments
• Partnership entity level tax election adjustments
• Other additions to income
• State and municipal interest
• Capital gain/loss addition
Tomorrow's Scholar college savings account
• Federal net operating loss deduction
• Income (lump-sum distributions) reported on
• Excess distribution from a passive foreign
investment company
• Expenses paid to or incurred with related entities
• Expenses for moving business outside Wisconsin or
the United States
marital property (community) income
• Addition required for certain credits
– Farmland preservation credit
– Development zones credits
Line 6 Total Subtractions from Income from Schedule SB
• Taxable refund of state income tax
• United States government interest
• Unemployment compensation
• Social security adjustment
• Capital gain/loss subtraction
• Medical care insurance
• Long-term care insurance
• Tuition and fee expenses
• Private school tuition
• Contributions to Edvest or Tomorrow's Scholar
college savings account
• Distribution of certain earnings from Wisconsin
state-sponsored college tuition programs
• Retirement income subtraction
• Reserve or National Guard members
• U.S. Armed Forces active duty pay
• Combat zone related death
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Line Instructions
Line 6 Total Subtractions from Income from Schedule SB – continued
• Adoption expenses
• Contributions to ABLE accounts
• Disability income exclusion
• Wisconsin net operating loss deduction
• Farm loss carryover
• Native Americans
• Sale of business assets or assets used in farming
to a related person
• Recoveries of federal itemized deductions
• Repayment of income previously taxed
• Human organ donation
• Expenses paid to related entities
• Income from a related entity
• Legislator's per diem
• Olympic, Paralympic, and Special Olympic medals
and United States Olympic Committee and Special
Olympic Board of Directors prize money
• Sales of certain insurance policies
• Physician or psychiatrist grant
• AmeriCorps education awards
marital property (community) income
• Charitable contributions from tax-option (S)
corporations
• Partnership, limited liability company, trust, or
estate adjustments
• Tax-option (S) corporation adjustments
• Tax-option (S) corporation entity level tax election
adjustments
• Partnership entity level tax election adjustments
• Other subtractions
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.
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.
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
standard deduction
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
Standard Deduction Worksheet for Dependents
* 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.
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Line Instructions
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 I, itemized deductions
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
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-
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.
Line 10 Exemptions – continued
17
Line Instructions
Line 13 Itemized Deduction Credit – continued
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
in the required information in the spaces provided on line 14.
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".
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.
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
.............. 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.
...............................................................
.............. 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.
Worksheet for Medical Care Insurance and Long-Term Care Insurance Allowable for the Itemized Deduction Credit
18
Line Instructions
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.
.......................1.
....................2.
3. Add lines 1 and 2. Fill in on line 15a of Form 1* .........................................3.
Renter’s Worksheet
Complete only if Exception described above applies
*
Line Instructions
3,500 3,600 85 107
3,600 3,700 88 110
3,700 3,800
3,800 3,900
3,900 4,000
4,000 4,100
4,100 4,200 100 125
4,200 4,300 102 128
4,300 4,400 104 131
4,400 4,500 107 134
4,500 4,600
4,600 4,700 112 140
4,700 4,800 114 143
4,800 4,900 116 146
4,900 5,000
5,000 5,100 121 152
5,100 5,200 124 155
5,200 5,300 126 158
5,300 5,400 128 161
5,400 5,500 131 164
5,500 5,600 133 167
5,600 5,700 136 170
5,700 5,800 138 173
5,800 5,900 140 176
5,900 6,000
6,000 6,100 145 182
6,100 6,200 148 185
6,200 6,300 150 188
6,300 6,400
6,400 6,500
6,500 6,600
6,600 6,700 160 200
6,700 6,800 162 203
6,800 6,900 164 206
6,900 7,000
7,000 7,100
7,100 7,200 172 215
7,200 7,300 174 218
7,300 7,400 176 221
7,400 7,500
7,500 7,600 181 227
7,600 7,700 184 230
7,700 7,800 186 233
7,800 7,900 188 236
7,900 8,000
8,000 8,100
8,100 8,200
8,200 8,300
8,300 8,400 200 251
8,400 8,500 203 254
8,500 8,600 205 257
8,600 8,700 208 260
8,700 8,800 210 263
8,800 8,900 212 266
8,900 9,000
9,000 9,100 217 272
9,100 9,200 220 275
9,200 9,300 222 278
9,300 9,400 224 281
9,400 9,500 227 284
9,500 9,600
9,600 9,700
9,700 9,800
9,800 9,900
9,900 10,000
10,000 10,100 241 300
10,100 10,200 244 300
10,200 10,300 246 300
10,300 10,400 248 300
10,400 10,500 251 300
1 100 1 2
100 200 4 5
200 300 6 8
300 400 8 11
400 500 11 14
500 600 13 17
600 700 16 20
700 800 18 23
800 900 20 26
900 1,000
1,000 1,100 25 32
1,100 1,200 28 35
1,200 1,300 30 38
1,300 1,400 32 41
1,400 1,500 35 44
1,500 1,600 37 47
1,600 1,700 40 50
1,700 1,800 42 53
1,800 1,900 44 56
1,900 2,000
2,000 2,100
2,100 2,200 52 65
2,200 2,300 54 68
2,300 2,400 56 71
2,400 2,500
2,500 2,600 61 77
2,600 2,700 64 80
2,700 2,800 66 83
2,800 2,900 68 86
2,900 3,000
3,000 3,100
3,100 3,200
3,200 3,300
3,300 3,400 80 101
3,400 3,500 83 104
10,500 10,600 253 300
10,600 10,700 256 300
10,700 10,800 258 300
10,800 10,900 260 300
10,900 11,000 263 300
11,000 11,100 265 300
11,100 11,200 268 300
11,200 11,300 270 300
11,300 11,400 272 300
11,400 11,500 275 300
11,500 11,600 277 300
11,600 11,700 280 300
11,700 11,800 282 300
11,800 11,900 284 300
11,900 12,000 287 300
12,000 12,100
12,100 12,200
12,200 12,300
12,300 12,400
12,400 12,500
12,500 or more 300 300
Renter’s School Property Tax Credit Table*
*Caution The credit allowed certain persons may be less than the amount indicated. See “Special Cases” on page 17.
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
If Rent Your Line 15a
Paid is: Credit is:
Col. 1 Col. 2
Heat Heat
But In- Not In-
At Less cluded cluded
Least Than in Rent in Rent
If Rent Your Line 15a
Paid is: Credit is:
Col. 1 Col. 2
Heat Heat
But In- Not In-
At Less cluded cluded
Least Than in Rent in Rent
If Rent Your Line 15a
Paid is: Credit is:
Col. 1 Col. 2
Heat Heat
But In- Not In-
At Less cluded cluded
Least Than in Rent in Rent
If Rent Your Line 15a
Paid is: Credit is:
Col. 1 Col. 2
Heat Heat
But In- Not In-
At Less cluded cluded
Least Than in Rent in Rent
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.
Line 15a How to Figure the Renter's School Property Tax Credit – continued
20
Line Instructions
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
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).
*Caution The credit allowed certain persons may be less than the amount indicated. See “Special Cases” on page 17.
1 25 2
25 50 5
50 75 8
75 100 11
100 125 14
125 150 17
150 175 20
175 200 23
200 225 26
225 250
250 275 32
275 300 35
300 325 38
325 350 41
350 375 44
375 400 47
400 425 50
425 450 53
450 475 56
475 500
500 525 62
525 550 65
550 575 68
575 600 71
600 625 74
625 650 77
650 675 80
675 700 83
700 725 86
725 750
750 775
775 800
800 825
825 850 101
850 875 104
875 900 107
900 925 110
925 950 113
950 975 116
975 1,000
1,000 1,025 122
1,025 1,050 125
1,050 1,075 128
1,075 1,100 131
1,100 1,125 134
1,125 1,150 137
1,150 1,175 140
1,175 1,200 143
1,200 1,225 146
1,225 1,250
1,250 1,275 152
1,275 1,300 155
1,300 1,325 158
1,325 1,350 161
1,350 1,375 164
1,375 1,400 167
1,400 1,425 170
1,425 1,450 173
1,450 1,475 176
1,475 1,500
1,500 1,525 182
1,525 1,550 185
1,550 1,575 188
1,575 1,600
1,600 1,625
1,625 1,650
1,650 1,675 200
1,675 1,700 203
1,700 1,725 206
1,725 1,750
1,750 1,775 212
1,775 1,800 215
1,800 1,825 218
1,825 1,850 221
1,850 1,875 224
1,875 1,900 227
1,900 1,925 230
1,925 1,950 233
1,950 1,975 236
1,975 2,000
2,000 2,025 242
2,025 2,050 245
2,050 2,075 248
2,075 2,100 251
2,100 2,125 254
2,125 2,150 257
2,150 2,175 260
2,175 2,200 263
2,200 2,225 266
2,225 2,250
2,250 2,275 272
2,275 2,300 275
2,300 2,325 278
2,325 2,350 281
2,350 2,375 284
2,375 2,400 287
2,400 2,425
2,425 2,450
2,450 2,475
2,475 2,500
2,500 or more 300
Homeowner’s School Property Tax Credit Table*
If Property Taxes
are:
But Line 15b
At Less Credit
Least Than is
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $
If Property Taxes
are:
But Line 15b
At Less Credit
Least Than is
If Property Taxes
are:
But Line 15b
At Less Credit
Least Than is
If Property Taxes
are:
But Line 15b
At Less Credit
Least Than is
If Property Taxes
are:
But Line 15b
At Less Credit
Least Than is
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.
from line 12 of Form 1 on line 16.
Line 15b How to Figure the Homeowner's School Property Tax Credit – continued
21
Line Instructions
Line 16 Working Families Tax Credit – continued
Working Families Tax Credit Worksheet
Do not complete this worksheet if:
• 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.
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.
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.
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)
22
Line Instructions
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
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)
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.
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.
24
Line Instructions
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.
Line 22 Sales and Use Tax Due on Internet, Mail Order, or Other Out‑of‑State Purchases – continued
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
Sales and Use Tax Rate Chart
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).
............ $
Worksheet for Computing Wisconsin Sales and Use Tax
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
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).
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.
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
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)
DO N OT:
• 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
26
Line Instructions
• 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
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.
.
Line 27 Wisconsin Tax Withheld – continued
27
Line Instructions
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
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
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
of your Schedule H or line 14 of Schedule H-EZ.
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.
Line 29 Earned Income Credit – continued
28
Line Instructions
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.
Line Instructions
Line 33 Eligible Veterans and Surviving Spouses Property Tax Credit – continued
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.
..............
“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 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.
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.
..............
Part II
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).
30
Line Instructions
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
eligibility for that year. See Fact Sheet 1122, Veterans and Surviving Spouses Property Tax Credit Verication 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
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,
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.
Line 33 Eligible Veterans and Surviving Spouses Property Tax Credit – continued
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,
number.
Line 39 Amount You Overpaid
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 40 Refund
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.
Note: If appropriate, we will figure interest and include it in your refund check. Interest is at a rate of 3% per year from
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.
32
Line Instructions
Line 41 Amount Applied to 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.
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
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.
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.
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,
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
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.
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.
34
Line Instructions
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.
35
2023 Standard Deduction Table
Dependents or persons ling short-period returns or excluding income from U.S. Possessions, see page 15.
0 12,599 12,760 23,620 11,220 16,480
12,599 13,000 12,760 23,620 11,181 16,480
13,000 13,500 12,760 23,620 11,091 16,480
13,500 14,000 12,760 23,620 10,993 16,480
14,000 14,500 12,760 23,620 10,894 16,480
14,500 15,000 12,760 23,620 10,795 16,480
15,000 15,500 12,760 23,620 10,696 16,480
15,500 16,000 12,760 23,620 10,597 16,480
16,000 16,500 12,760 23,620 10,498 16,480
16,500 17,000 12,760 23,620 10,399 16,480
17,000 17,500 12,760 23,620 10,300 16,480
17,500 18,000 12,760 23,620 10,201 16,480
18,000 18,500 12,760 23,620 10,103 16,480
18,500 19,000 12,718 23,620 10,004 16,401
19,000 19,500 12,658 23,620 9,905 16,289
19,500 20,000 12,598 23,620 9,806 16,176
20,000 20,500 12,538 23,620 9,707 16,063
20,500 21,000 12,478 23,620 9,608 15,951
21,000 21,500 12,418 23,620 9,509 15,838
21,500 22,000 12,358 23,620 9,410 15,726
22,000 22,500 12,298 23,620 9,311 15,613
22,500 23,000 12,238 23,620 9,213 15,501
23,000 23,500 12,178 23,620 9,114 15,388
23,500 24,000 12,118 23,620 9,015 15,275
24,000 24,500 12,058 23,620 8,916 15,163
24,500 25,000 11,998 23,620 8,817 15,050
25,000 25,500 11,938 23,620 8,718 14,938
25,500 26,000 11,878 23,620 8,619 14,825
26,000 26,500 11,818 23,620 8,520 14,713
26,500 27,000 11,758 23,580 8,421 14,600
27,000 27,500 11,698 23,482 8,323 14,487
27,500 28,000 11,638 23,383 8,224 14,375
28,000 28,500 11,578 23,284 8,125 14,262
28,500 29,000 11,518 23,185 8,026 14,150
29,000 29,500 11,458 23,086 7,927 14,037
29,500 30,000 11,398 22,987 7,828 13,925
30,000 30,500 11,338 22,888 7,729 13,812
30,500 31,000 11,278 22,789 7,630 13,699
31,000 31,500 11,218 22,690 7,531 13,587
31,500 32,000 11,158 22,592 7,433 13,474
32,000 32,500 11,098 22,493 7,334 13,362
32,500 33,000 11,038 22,394 7,235 13,249
33,000 33,500 10,978 22,295 7,136 13,137
33,500 34,000 10,918 22,196 7,037 13,024
34,000 34,500 10,858 22,097 6,938 12,911
34,500 35,000 10,798 21,998 6,839 12,799
35,000 35,500 10,738 21,899 6,740 12,686
35,500 36,000 10,678 21,800 6,641 12,574
36,000 36,500 10,618 21,702 6,543 12,461
36,500 37,000 10,558 21,603 6,444 12,348
37,000 37,500 10,498 21,504 6,345 12,236
37,500 38,000 10,438 21,405 6,246 12,123
38,000 38,500 10,378 21,306 6,147 12,011
38,500 39,000 10,318 21,207 6,048 11,898
39,000 39,500 10,258 21,108 5,949 11,786
39,500 40,000 10,198 21,009 5,850 11,673
40,000 40,500 10,138 20,910 5,751 11,560
40,500 41,000 10,078 20,812 5,652 11,448
41,000 41,500 10,018 20,713 5,554 11,335
41,500 42,000 9,958 20,614 5,455 11,223
42,000 42,500 9,898 20,515 5,356 11,110
42,500 43,000 9,838 20,416 5,257 10,998
43,000 43,500 9,778 20,317 5,158 10,885
43,500 44,000 9,718 20,218 5,059 10,772
44,000 44,500 9,658 20,119 4,960 10,660
44,500 45,000 9,598 20,020 4,861 10,547
45,000 45,500 9,538 19,922 4,762 10,435
45,500 46,000 9,478 19,823 4,664 10,322
46,000 46,500 9,418 19,724 4,565 10,210
46,500 47,000 9,358 19,625 4,466 10,097
47,000 47,500 9,298 19,526 4,367 9,984
47,500 48,000 9,238 19,427 4,268 9,872
48,000 48,500 9,178 19,328 4,169 9,759
48,500 49,000 9,118 19,229 4,070 9,647
49,000 49,500 9,058 19,130 3,971 9,534
49,500 50,000 8,998 19,032 3,872 9,422
50,000 50,500 8,938 18,933 3,774 9,309
50,500 51,000 8,878 18,834 3,675 9,196
51,000 51,500 8,818 18,735 3,576 9,084
51,500 52,000 8,758 18,636 3,477 8,971
52,000 52,500 8,698 18,537 3,378 8,859
52,500 53,000 8,638 18,438 3,279 8,746
53,000 53,500 8,578 18,339 3,180 8,634
53,500 54,000 8,518 18,240 3,081 8,521
54,000 54,500 8,458 18,141 2,982 8,458
54,500 55,000 8,398 18,043 2,884 8,398
55,000 55,500 8,338 17,944 2,785 8,338
55,500 56,000 8,278 17,845 2,686 8,278
56,000 56,500 8,218 17,746 2,587 8,218
56,500 57,000 8,158 17,647 2,488 8,158
57,000 57,500 8,098 17,548 2,389 8,098
57,500 58,000 8,038 17,449 2,290 8,038
58,000 58,500 7,978 17,350 2,191 7,978
58,500 59,000 7,918 17,251 2,092 7,918
59,000 59,500 7,858 17,153 1,994 7,858
59,500 60,000 7,798 17,054 1,895 7,798
60,000 60,500 7,738 16,955 1,796 7,738
60,500 61,000 7,678 16,856 1,697 7,678
61,000 61,500 7,618 16,757 1,598 7,618
61,500 62,000 7,558 16,658 1,499 7,558
62,000 62,500 7,498 16,559 1,400 7,498
62,500 63,000 7,438 16,460 1,301 7,438
63,000 63,500 7,378 16,361 1,202 7,378
63,500 64,000 7,318 16,263 1,104 7,318
64,000 64,500 7,258 16,164 1,005 7,258
64,500 65,000 7,198 16,065 906 7,198
65,000 65,500 7,138 15,966 807 7,138
65,500 66,000 7,078 15,867 708 7,078
66,000 66,500 7,018 15,768 609 7,018
66,500 67,000 6,958 15,669 510 6,958
67,000 67,500 6,898 15,570 411 6,898
67,500 68,000 6,838 15,471 312 6,838
68,000 68,500 6,778 15,373 214 6,778
68,500 69,000 6,718 15,274 115 6,718
69,000 69,500 6,658 15,175 16 6,658
69,500 70,000 6,598 15,076 0 6,598
70,000 70,500 6,538 14,977 0 6,538
70,500 71,000 6,478 14,878 0 6,478
71,000 71,500 6,418 14,779 0 6,418
71,500 72,000 6,358 14,680 0 6,358
Head
of a
household
Married
filing
jointly
Single
Married
filing
separately
At
least
But
less
than
If your income
(line 7 of Form 1)
is –
And you are –
Your standard deduction is –
Head
of a
household
Married
filing
jointly
Single
Married
filing
separately
At
least
But
less
than
If your income
(line 7 of Form 1)
is –
And you are –
Your standard deduction is –
Continued on next page
36
2023 Standard Deduction Table
(continued from page 35)
102,000 102,500 2,698 8,648 0 2,698
102,500 103,000 2,638 8,549 0 2,638
103,000 103,500 2,578 8,450 0 2,578
103,500 104,000 2,518 8,351 0 2,518
104,000 104,500 2,458 8,252 0 2,458
104,500 105,000 2,398 8,154 0 2,398
105,000 105,500 2,338 8,055 0 2,338
105,500 106,000 2,278 7,956 0 2,278
106,000 106,500 2,218 7,857 0 2,218
106,500 107,000 2,158 7,758 0 2,158
107,000 107,500 2,098 7,659 0 2,098
107,500 108,000 2,038 7,560 0 2,038
108,000 108,500 1,978 7,461 0 1,978
108,500 109,000 1,918 7,362 0 1,918
109,000 109,500 1,858 7,264 0 1,858
109,500 110,000 1,798 7,165 0 1,798
110,000 110,500 1,738 7,066 0 1,738
110,500 111,000 1,678 6,967 0 1,678
111,000 111,500 1,618 6,868 0 1,618
111,500 112,000 1,558 6,769 0 1,558
112,000 112,500 1,498 6,670 0 1,498
112,500 113,000 1,438 6,571 0 1,438
113,000 113,500 1,378 6,472 0 1,378
113,500 114,000 1,318 6,374 0 1,318
114,000 114,500 1,258 6,275 0 1,258
114,500 115,000 1,198 6,176 0 1,198
115,000 115,500 1,138 6,077 0 1,138
115,500 116,000 1,078 5,978 0 1,078
116,000 116,500 1,018 5,879 0 1,018
116,500 117,000 958 5,780 0 958
117,000 117,500 898 5,681 0 898
117,500 118,000 838 5,582 0 838
118,000 118,500 778 5,484 0 778
118,500 119,000 718 5,385 0 718
119,000 119,500 658 5,286 0 658
119,500 120,000 598 5,187 0 598
120,000 120,500 538 5,088 0 538
120,500 121,000 478 4,989 0 478
121,000 121,500 418 4,890 0 418
121,500 122,000 358 4,791 0 358
122,000 122,500 298 4,692 0 298
122,500 123,000 238 4,594 0 238
123,000 123,500 178 4,495 0 178
123,500 124,000 118 4,396 0 118
124,000 124,500 58 4,297 0 58
124,500 125,000 0 4,198 0 0
125,000 125,500 0 4,099 0 0
125,500 126,000 0 4,000 0 0
126,000 126,500 0 3,901 0 0
126,500 127,000 0 3,802 0 0
127,000 127,500 0 3,704 0 0
127,500 128,000 0 3,605 0 0
128,000 128,500 0 3,506 0 0
128,500 129,000 0 3,407 0 0
129,000 129,500 0 3,308 0 0
129,500 130,000 0 3,209 0 0
130,000 130,500 0 3,110 0 0
130,500 131,000 0 3,011 0 0
131,000 131,500 0 2,912 0 0
131,500 132,000 0 2,814 0 0
72,000 72,500 6,298 14,581 0 6,298
72,500 73,000 6,238 14,483 0 6,238
73,000 73,500 6,178 14,384 0 6,178
73,500 74,000 6,118 14,285 0 6,118
74,000 74,500 6,058 14,186 0 6,058
74,500 75,000 5,998 14,087 0 5,998
75,000 75,500 5,938 13,988 0 5,938
75,500 76,000 5,878 13,889 0 5,878
76,000 76,500 5,818 13,790 0 5,818
76,500 77,000 5,758 13,691 0 5,758
77,000 77,500 5,698 13,593 0 5,698
77,500 78,000 5,638 13,494 0 5,638
78,000 78,500 5,578 13,395 0 5,578
78,500 79,000 5,518 13,296 0 5,518
79,000 79,500 5,458 13,197 0 5,458
79,500 80,000 5,398 13,098 0 5,398
80,000 80,500 5,338 12,999 0 5,338
80,500 81,000 5,278 12,900 0 5,278
81,000 81,500 5,218 12,801 0 5,218
81,500 82,000 5,158 12,703 0 5,158
82,000 82,500 5,098 12,604 0 5,098
82,500 83,000 5,038 12,505 0 5,038
83,000 83,500 4,978 12,406 0 4,978
83,500 84,000 4,918 12,307 0 4,918
84,000 84,500 4,858 12,208 0 4,858
84,500 85,000 4,798 12,109 0 4,798
85,000 85,500 4,738 12,010 0 4,738
85,500 86,000 4,678 11,911 0 4,678
86,000 86,500 4,618 11,813 0 4,618
86,500 87,000 4,558 11,714 0 4,558
87,000 87,500 4,498 11,615 0 4,498
87,500 88,000 4,438 11,516 0 4,438
88,000 88,500 4,378 11,417 0 4,378
88,500 89,000 4,318 11,318 0 4,318
89,000 89,500 4,258 11,219 0 4,258
89,500 90,000 4,198 11,120 0 4,198
90,000 90,500 4,138 11,021 0 4,138
90,500 91,000 4,078 10,923 0 4,078
91,000 91,500 4,018 10,824 0 4,018
91,500 92,000 3,958 10,725 0 3,958
92,000 92,500 3,898 10,626 0 3,898
92,500 93,000 3,838 10,527 0 3,838
93,000 93,500 3,778 10,428 0 3,778
93,500 94,000 3,718 10,329 0 3,718
94,000 94,500 3,658 10,230 0 3,658
94,500 95,000 3,598 10,131 0 3,598
95,000 95,500 3,538 10,033 0 3,538
95,500 96,000 3,478 9,934 0 3,478
96,000 96,500 3,418 9,835 0 3,418
96,500 97,000 3,358 9,736 0 3,358
97,000 97,500 3,298 9,637 0 3,298
97,500 98,000 3,238 9,538 0 3,238
98,000 98,500 3,178 9,439 0 3,178
98,500 99,000 3,118 9,340 0 3,118
99,000 99,500 3,058 9,241 0 3,058
99,500 100,000 2,998 9,143 0 2,998
100,000 100,500 2,938 9,044 0 2,938
100,500 101,000 2,878 8,945 0 2,878
101,000 101,500 2,818 8,846 0 2,818
101,500 102,000 2,758 8,747 0 2,758
If your income
(line 7 of Form 1)
is –
Your standard deduction is –
And you are –
Head
of a
household
Married
filing
jointly
Single
Married
filing
separately
At
least
But
less
than
Head
of a
household
Married
filing
jointly
Single
Married
filing
separately
At
least
But
less
than
If your income
(line 7 of Form 1)
is –
Your standard deduction is –
And you are –
Continued on next page
37
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
Head
of a
household
Married
filing
jointly
Single
Married
filing
separately
At
least
But
less
than
If your income
(line 7 of Form 1)
is –
And you are –
Your standard deduction is –
Head
of a
household
Married
filing
jointly
Single
Married
filing
separately
At
least
But
less
than
If your income
(line 7 of Form 1)
is –
And you are –
Your standard deduction is –
2023 Standard Deduction Table
(continued from page 36)
38
2023 Tax Table for Form 1 Filers
Example The Smiths are ling a joint return. Their taxable in come on
line 11 of Form 1 is $28,653. First they nd the $28,000 heading in the
table. Then they nd the $28,600 – 28,700 income line. Next, they nd
the column for married ling jointly and read down the column. The
amount shown where the income line and the ling status column meet
is $1,095. This is the tax amount they must write on line 12 of their return.
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.
Continued on next page
Married
filing
jointly
Single or
Head
of a
household
Your tax is –
Married
filing
sepa-
rately
At
least
But
less
than
Single or
Head
of a
household
Married
filing
jointly
Married
filing
sepa-
rately
At
least
But
less
than
And you are –
Your tax is –
If line 11
(Taxable income)
is –
3,000 7,000
4,000 8,000
5,000 9,0001,000
6,000 10,0002,000
And you are –
Your tax is –
If line 11
(Taxable income)
is –
Single or
Head
of a
household
Married
filing
jointly
Married
filing
sepa-
rately
At
least
But
less
than
If line 11
(Taxable income)
is –
And you are –
Your tax is –
Single or
Head
of a
household
Married
filing
jointly
Married
filing
sepa-
rately
At
least
But
less
than
28,500 28,600 1,140 1,090 1,264
28,600 28,700 1,145 1,095 1,270
28,700 28,800 1,151 1,099 1,275
28,800 28,900 1,156 1,104 1,280
28,900 29,000 1,161 1,108 1,286
0 20 0 0 0
20 40 1 1 1
40 100 2 2 2
100 200 5 5 5
200 300 9 9 9
300 400 12 12 12
400 500 16 16 16
500 600 19 19 19
600 700 23 23 23
700 800 26 26 26
800 900 30 30 30
900 1,000 33 33 33
1,000 1,100 37 37 37
1,100 1,200 40 40 40
1,200 1,300 44 44 44
1,300 1,400 47 47 47
1,400 1,500 51 51 51
1,500 1,600 54 54 54
1,600 1,700 58 58 58
1,700 1,800 61 61 61
1,800 1,900 65 65 65
1,900 2,000 68 68 68
2,000 2,100 72 72 72
2,100 2,200 75 75 75
2,200 2,300 79 79 79
2,300 2,400 82 82 82
2,400 2,500 86 86 86
2,500 2,600 89 89 89
2,600 2,700 93 93 93
2,700 2,800 96 96 96
2,800 2,900 100 100 100
2,900 3,000 103 103 103
3,000 3,100 107 107 107
3,100 3,200 110 110 110
3,200 3,300 114 114 114
3,300 3,400 117 117 117
3,400 3,500 121 121 121
3,500 3,600 124 124 124
3,600 3,700 128 128 128
3,700 3,800 131 131 131
3,800 3,900 135 135 135
3,900 4,000 138 138 138
4,000 4,100 142 142 142
4,100 4,200 145 145 145
4,200 4,300 149 149 149
4,300 4,400 152 152 152
4,400 4,500 156 156 156
4,500 4,600 159 159 159
4,600 4,700 163 163 163
4,700 4,800 166 166 166
4,800 4,900 170 170 170
4,900 5,000 173 173 173
5,000 5,100 177 177 177
5,100 5,200 180 180 180
5,200 5,300 184 184 184
5,300 5,400 187 187 187
5,400 5,500 191 191 191
5,500 5,600 194 194 194
5,600 5,700 198 198 198
5,700 5,800 201 201 201
5,800 5,900 205 205 205
5,900 6,000 208 208 208
6,000 6,100 212 212 212
6,100 6,200 215 215 215
6,200 6,300 219 219 219
6,300 6,400 222 222 222
6,400 6,500 226 226 226
6,500 6,600 229 229 229
6,600 6,700 233 233 233
6,700 6,800 236 236 236
6,800 6,900 240 240 240
6,900 7,000 243 243 243
7,000 7,100 247 247 247
7,100 7,200 250 250 250
7,200 7,300 254 254 254
7,300 7,400 257 257 257
7,400 7,500 261 261 261
7,500 7,600 264 264 264
7,600 7,700 268 268 268
7,700 7,800 271 271 271
7,800 7,900 275 275 275
7,900 8,000 278 278 278
8,000 8,100 282 282 282
8,100 8,200 285 285 285
8,200 8,300 289 289 289
8,300 8,400 292 292 292
8,400 8,500 296 296 296
8,500 8,600 299 299 299
8,600 8,700 303 303 303
8,700 8,800 306 306 306
8,800 8,900 310 310 310
8,900 9,000 313 313 313
9,000 9,100 317 317 317
9,100 9,200 320 320 320
9,200 9,300 324 324 324
9,300 9,400 327 327 329
9,400 9,500 331 331 333
9,500 9,600 334 334 337
9,600 9,700 338 338 342
9,700 9,800 341 341 346
9,800 9,900 345 345 351
9,900 10,000 348 348 355
10,000 10,100 352 352 359
10,100 10,200 355 355 364
10,200 10,300 359 359 368
10,300 10,400 362 362 373
10,400 10,500 366 366 377
10,500 10,600 369 369 381
10,600 10,700 373 373 386
10,700 10,800 376 376 390
10,800 10,900 380 380 395
10,900 11,000 383 383 399
39
2023 Tax Table for Form 1 Filers – Continued
If line 11
(Taxable income)
is –
And you are –
Your tax is –
Single or
Head
of a
household
Married
filing
jointly
Married
filing
sepa-
rately
At
least
But
less
than
And you are –
Your tax is –
If line 11
(Taxable income)
is –
Single or
Head
of a
household
Married
filing
jointly
Married
filing
sepa-
rately
At
least
But
less
than
And you are –
Your tax is –
If line 11
(Taxable income)
is –
Single or
Head
of a
household
Married
filing
jointly
Married
filing
sepa-
rately
At
least
But
less
than
11,000 11,100 387 387 403
11,100 11,200 390 390 408
11,200 11,300 394 394 412
11,300 11,400 397 397 417
11,400 11,500 401 401 421
11,500 11,600 404 404 425
11,600 11,700 408 408 430
11,700 11,800 411 411 434
11,800 11,900 415 415 439
11,900 12,000 418 418 443
12,000 12,100 422 422 447
12,100 12,200 425 425 452
12,200 12,300 429 429 456
12,300 12,400 432 432 461
12,400 12,500 436 436 465
12,500 12,600 439 439 469
12,600 12,700 443 443 474
12,700 12,800 446 446 478
12,800 12,900 450 450 483
12,900 13,000 453 453 487
13,000 13,100 457 457 491
13,100 13,200 460 460 496
13,200 13,300 464 464 500
13,300 13,400 467 467 505
13,400 13,500 471 471 509
13,500 13,600 474 474 513
13,600 13,700 478 478 518
13,700 13,800 481 481 522
13,800 13,900 485 485 527
13,900 14,000 490 488 531
14,000 14,100 494 492 535
14,100 14,200 498 495 540
14,200 14,300 503 499 544
14,300 14,400 507 502 549
14,400 14,500 512 506 553
14,500 14,600 516 509 557
14,600 14,700 520 513 562
14,700 14,800 525 516 566
14,800 14,900 529 520 571
14,900 15,000 534 523 575
15,000 15,100 538 527 579
15,100 15,200 542 530 584
15,200 15,300 547 534 588
15,300 15,400 551 537 593
15,400 15,500 556 541 597
15,500 15,600 560 544 601
15,600 15,700 564 548 606
15,700 15,800 569 551 610
15,800 15,900 573 555 615
15,900 16,000 578 558 619
16,000 16,100 582 562 623
16,100 16,200 586 565 628
16,200 16,300 591 569 632
16,300 16,400 595 572 637
16,400 16,500 600 576 641
16,500 16,600 604 579 645
16,600 16,700 608 583 650
16,700 16,800 613 586 654
16,800 16,900 617 590 659
16,900 17,000 622 593 663
17,000 17,100 626 597 667
17,100 17,200 630 600 672
17,200 17,300 635 604 676
17,300 17,400 639 607 681
17,400 17,500 644 611 685
17,500 17,600 648 614 689
17,600 17,700 652 618 694
17,700 17,800 657 621 698
17,800 17,900 661 625 703
17,900 18,000 666 628 707
18,000 18,100 670 632 711
18,100 18,200 674 635 716
18,200 18,300 679 639 720
18,300 18,400 683 642 725
18,400 18,500 688 646 729
18,500 18,600 692 650 734
18,600 18,700 696 655 740
18,700 18,800 701 659 745
18,800 18,900 705 664 750
18,900 19,000 710 668 756
19,000 19,100 714 672 761
19,100 19,200 718 677 766
19,200 19,300 723 681 772
19,300 19,400 727 686 777
19,400 19,500 732 690 782
19,500 19,600 736 694 787
19,600 19,700 740 699 793
19,700 19,800 745 703 798
19,800 19,900 749 708 803
19,900 20,000 754 712 809
20,000 20,100 758 716 814
20,100 20,200 762 721 819
20,200 20,300 767 725 825
20,300 20,400 771 730 830
20,400 20,500 776 734 835
20,500 20,600 780 738 840
20,600 20,700 784 743 846
20,700 20,800 789 747 851
20,800 20,900 793 752 856
20,900 21,000 798 756 862
21,000 21,100 802 760 867
21,100 21,200 806 765 872
21,200 21,300 811 769 878
21,300 21,400 815 774 883
21,400 21,500 820 778 888
21,500 21,600 824 782 893
21,600 21,700 828 787 899
21,700 21,800 833 791 904
21,800 21,900 837 796 909
21,900 22,000 842 800 915
22,000 22,100 846 804 920
22,100 22,200 850 809 925
22,200 22,300 855 813 931
22,300 22,400 859 818 936
22,400 22,500 864 822 941
22,500 22,600 868 826 946
22,600 22,700 872 831 952
22,700 22,800 877 835 957
22,800 22,900 881 840 962
22,900 23,000 886 844 968
23,000 23,100 890 848 973
23,100 23,200 894 853 978
23,200 23,300 899 857 984
23,300 23,400 903 862 989
23,400 23,500 908 866 994
23,500 23,600 912 870 999
23,600 23,700 916 875 1,005
23,700 23,800 921 879 1,010
23,800 23,900 925 884 1,015
23,900 24,000 930 888 1,021
24,000 24,100 934 892 1,026
24,100 24,200 938 897 1,031
24,200 24,300 943 901 1,037
24,300 24,400 947 906 1,042
24,400 24,500 952 910 1,047
24,500 24,600 956 914 1,052
24,600 24,700 960 919 1,058
24,700 24,800 965 923 1,063
24,800 24,900 969 928 1,068
24,900 25,000 974 932 1,074
25,000 25,100 978 936 1,079
25,100 25,200 982 941 1,084
25,200 25,300 987 945 1,090
25,300 25,400 991 950 1,095
25,400 25,500 996 954 1,100
25,500 25,600 1,000 958 1,105
25,600 25,700 1,004 963 1,111
25,700 25,800 1,009 967 1,116
25,800 25,900 1,013 972 1,121
25,900 26,000 1,018 976 1,127
26,000 26,100 1,022 980 1,132
26,100 26,200 1,026 985 1,137
26,200 26,300 1,031 989 1,143
26,300 26,400 1,035 994 1,148
26,400 26,500 1,040 998 1,153
26,500 26,600 1,044 1,002 1,158
26,600 26,700 1,048 1,007 1,164
26,700 26,800 1,053 1,011 1,169
26,800 26,900 1,057 1,016 1,174
26,900 27,000 1,062 1,020 1,180
27,000 27,100 1,066 1,024 1,185
27,100 27,200 1,070 1,029 1,190
27,200 27,300 1,075 1,033 1,196
27,300 27,400 1,079 1,038 1,201
27,400 27,500 1,084 1,042 1,206
27,500 27,600 1,088 1,046 1,211
27,600 27,700 1,092 1,051 1,217
27,700 27,800 1,098 1,055 1,222
27,800 27,900 1,103 1,060 1,227
27,900 28,000 1,108 1,064 1,233
28,000 28,100 1,114 1,068 1,238
28,100 28,200 1,119 1,073 1,243
28,200 28,300 1,124 1,077 1,249
28,300 28,400 1,130 1,082 1,254
28,400 28,500 1,135 1,086 1,259
28,500 28,600 1,140 1,090 1,264
28,600 28,700 1,145 1,095 1,270
28,700 28,800 1,151 1,099 1,275
28,800 28,900 1,156 1,104 1,280
28,900 29,000 1,161 1,108 1,286
17,000 23,000
18,000 24,000
19,000 25,00013,000
20,000 26,00014,000
11,000
12,000
21,000 27,00015,000
22,000 28,00016,000
Continued on next page
40
If line 11
(Taxable income)
is –
And you are –
Your tax is –
Single or
Head
of a
household
Married
filing
jointly
Married
filing
sepa-
rately
At
least
But
less
than
2023 Tax Table for Form 1 Filers – Continued
Single or
Head
of a
household
Married
filing
jointly
Married
filing
sepa-
rately
At
least
But
less
than
And you are –
Your tax is –
If line 11
(Taxable income)
is –
And you are –
Your tax is –
If line 11
(Taxable income)
is –
Single or
Head
of a
household
Married
filing
jointly
Married
filing
sepa-
rately
At
least
But
less
than
41,000 41,100 1,803 1,678 1,927
41,100 41,200 1,808 1,684 1,932
41,200 41,300 1,813 1,689 1,938
41,300 41,400 1,819 1,694 1,943
41,400 41,500 1,824 1,700 1,948
41,500 41,600 1,829 1,705 1,953
41,600 41,700 1,834 1,710 1,959
41,700 41,800 1,840 1,715 1,964
41,800 41,900 1,845 1,721 1,969
41,900 42,000 1,850 1,726 1,975
42,000 42,100 1,856 1,731 1,980
42,100 42,200 1,861 1,737 1,985
42,200 42,300 1,866 1,742 1,991
42,300 42,400 1,872 1,747 1,996
42,400 42,500 1,877 1,753 2,001
42,500 42,600 1,882 1,758 2,006
42,600 42,700 1,887 1,763 2,012
42,700 42,800 1,893 1,768 2,017
42,800 42,900 1,898 1,774 2,022
42,900 43,000 1,903 1,779 2,028
43,000 43,100 1,909 1,784 2,033
43,100 43,200 1,914 1,790 2,038
43,200 43,300 1,919 1,795 2,044
43,300 43,400 1,925 1,800 2,049
43,400 43,500 1,930 1,806 2,054
43,500 43,600 1,935 1,811 2,059
43,600 43,700 1,940 1,816 2,065
43,700 43,800 1,946 1,821 2,070
43,800 43,900 1,951 1,827 2,075
43,900 44,000 1,956 1,832 2,081
44,000 44,100 1,962 1,837 2,086
44,100 44,200 1,967 1,843 2,091
44,200 44,300 1,972 1,848 2,097
44,300 44,400 1,978 1,853 2,102
44,400 44,500 1,983 1,859 2,107
44,500 44,600 1,988 1,864 2,112
44,600 44,700 1,993 1,869 2,118
44,700 44,800 1,999 1,874 2,123
44,800 44,900 2,004 1,880 2,128
44,900 45,000 2,009 1,885 2,134
45,000 45,100 2,015 1,890 2,139
45,100 45,200 2,020 1,896 2,144
45,200 45,300 2,025 1,901 2,150
45,300 45,400 2,031 1,906 2,155
45,400 45,500 2,036 1,912 2,160
45,500 45,600 2,041 1,917 2,165
45,600 45,700 2,046 1,922 2,171
45,700 45,800 2,052 1,927 2,176
45,800 45,900 2,057 1,933 2,181
45,900 46,000 2,062 1,938 2,187
46,000 46,100 2,068 1,943 2,192
46,100 46,200 2,073 1,949 2,197
46,200 46,300 2,078 1,954 2,203
46,300 46,400 2,084 1,959 2,208
46,400 46,500 2,089 1,965 2,213
46,500 46,600 2,094 1,970 2,218
46,600 46,700 2,099 1,975 2,224
46,700 46,800 2,105 1,980 2,229
46,800 46,900 2,110 1,986 2,234
46,900 47,000 2,115 1,991 2,240
35,000 35,100 1,485 1,376 1,609
35,100 35,200 1,490 1,381 1,614
35,200 35,300 1,495 1,385 1,620
35,300 35,400 1,501 1,390 1,625
35,400 35,500 1,506 1,394 1,630
35,500 35,600 1,511 1,398 1,635
35,600 35,700 1,516 1,403 1,641
35,700 35,800 1,522 1,407 1,646
35,800 35,900 1,527 1,412 1,651
35,900 36,000 1,532 1,416 1,657
36,000 36,100 1,538 1,420 1,662
36,100 36,200 1,543 1,425 1,667
36,200 36,300 1,548 1,429 1,673
36,300 36,400 1,554 1,434 1,678
36,400 36,500 1,559 1,438 1,683
36,500 36,600 1,564 1,442 1,688
36,600 36,700 1,569 1,447 1,694
36,700 36,800 1,575 1,451 1,699
36,800 36,900 1,580 1,456 1,704
36,900 37,000 1,585 1,461 1,710
37,000 37,100 1,591 1,466 1,715
37,100 37,200 1,596 1,472 1,720
37,200 37,300 1,601 1,477 1,726
37,300 37,400 1,607 1,482 1,731
37,400 37,500 1,612 1,488 1,736
37,500 37,600 1,617 1,493 1,741
37,600 37,700 1,622 1,498 1,747
37,700 37,800 1,628 1,503 1,752
37,800 37,900 1,633 1,509 1,757
37,900 38,000 1,638 1,514 1,763
38,000 38,100 1,644 1,519 1,768
38,100 38,200 1,649 1,525 1,773
38,200 38,300 1,654 1,530 1,779
38,300 38,400 1,660 1,535 1,784
38,400 38,500 1,665 1,541 1,789
38,500 38,600 1,670 1,546 1,794
38,600 38,700 1,675 1,551 1,800
38,700 38,800 1,681 1,556 1,805
38,800 38,900 1,686 1,562 1,810
38,900 39,000 1,691 1,567 1,816
39,000 39,100 1,697 1,572 1,821
39,100 39,200 1,702 1,578 1,826
39,200 39,300 1,707 1,583 1,832
39,300 39,400 1,713 1,588 1,837
39,400 39,500 1,718 1,594 1,842
39,500 39,600 1,723 1,599 1,847
39,600 39,700 1,728 1,604 1,853
39,700 39,800 1,734 1,609 1,858
39,800 39,900 1,739 1,615 1,863
39,900 40,000 1,744 1,620 1,869
40,000 40,100 1,750 1,625 1,874
40,100 40,200 1,755 1,631 1,879
40,200 40,300 1,760 1,636 1,885
40,300 40,400 1,766 1,641 1,890
40,400 40,500 1,771 1,647 1,895
40,500 40,600 1,776 1,652 1,900
40,600 40,700 1,781 1,657 1,906
40,700 40,800 1,787 1,662 1,911
40,800 40,900 1,792 1,668 1,916
40,900 41,000 1,797 1,673 1,922
29,000 29,100 1,167 1,112 1,291
29,100 29,200 1,172 1,117 1,296
29,200 29,300 1,177 1,121 1,302
29,300 29,400 1,183 1,126 1,307
29,400 29,500 1,188 1,130 1,312
29,500 29,600 1,193 1,134 1,317
29,600 29,700 1,198 1,139 1,323
29,700 29,800 1,204 1,143 1,328
29,800 29,900 1,209 1,148 1,333
29,900 30,000 1,214 1,152 1,339
30,000 30,100 1,220 1,156 1,344
30,100 30,200 1,225 1,161 1,349
30,200 30,300 1,230 1,165 1,355
30,300 30,400 1,236 1,170 1,360
30,400 30,500 1,241 1,174 1,365
30,500 30,600 1,246 1,178 1,370
30,600 30,700 1,251 1,183 1,376
30,700 30,800 1,257 1,187 1,381
30,800 30,900 1,262 1,192 1,386
30,900 31,000 1,267 1,196 1,392
31,000 31,100 1,273 1,200 1,397
31,100 31,200 1,278 1,205 1,402
31,200 31,300 1,283 1,209 1,408
31,300 31,400 1,289 1,214 1,413
31,400 31,500 1,294 1,218 1,418
31,500 31,600 1,299 1,222 1,423
31,600 31,700 1,304 1,227 1,429
31,700 31,800 1,310 1,231 1,434
31,800 31,900 1,315 1,236 1,439
31,900 32,000 1,320 1,240 1,445
32,000 32,100 1,326 1,244 1,450
32,100 32,200 1,331 1,249 1,455
32,200 32,300 1,336 1,253 1,461
32,300 32,400 1,342 1,258 1,466
32,400 32,500 1,347 1,262 1,471
32,500 32,600 1,352 1,266 1,476
32,600 32,700 1,357 1,271 1,482
32,700 32,800 1,363 1,275 1,487
32,800 32,900 1,368 1,280 1,492
32,900 33,000 1,373 1,284 1,498
33,000 33,100 1,379 1,288 1,503
33,100 33,200 1,384 1,293 1,508
33,200 33,300 1,389 1,297 1,514
33,300 33,400 1,395 1,302 1,519
33,400 33,500 1,400 1,306 1,524
33,500 33,600 1,405 1,310 1,529
33,600 33,700 1,410 1,315 1,535
33,700 33,800 1,416 1,319 1,540
33,800 33,900 1,421 1,324 1,545
33,900 34,000 1,426 1,328 1,551
34,000 34,100 1,432 1,332 1,556
34,100 34,200 1,437 1,337 1,561
34,200 34,300 1,442 1,341 1,567
34,300 34,400 1,448 1,346 1,572
34,400 34,500 1,453 1,350 1,577
34,500 34,600 1,458 1,354 1,582
34,600 34,700 1,463 1,359 1,588
34,700 34,800 1,469 1,363 1,593
34,800 34,900 1,474 1,368 1,598
34,900 35,000 1,479 1,372 1,604
Continued on next page
35,000 41,000
36,000 42,000
37,000 43,00031,000
38,000 44,00032,000
29,000
30,000
39,000 45,00033,000
40,000 46,00034,000
41
2023 Tax Table for Form 1 Filers – Continued
If line 11
(Taxable income)
is –
And you are –
Your tax is –
Single or
Head
of a
household
Married
filing
jointly
Married
filing
sepa-
rately
At
least
But
less
than
And you are –
Your tax is –
If line 11
(Taxable income)
is –
Single or
Head
of a
household
Married
filing
jointly
Married
filing
sepa-
rately
At
least
But
less
than
And you are –
Your tax is –
If line 11
(Taxable income)
is –
Single or
Head
of a
household
Married
filing
jointly
Married
filing
sepa-
rately
At
least
But
less
than
47,000 47,100 2,121 1,996 2,245
47,100 47,200 2,126 2,002 2,250
47,200 47,300 2,131 2,007 2,256
47,300 47,400 2,137 2,012 2,261
47,400 47,500 2,142 2,018 2,266
47,500 47,600 2,147 2,023 2,271
47,600 47,700 2,152 2,028 2,277
47,700 47,800 2,158 2,033 2,282
47,800 47,900 2,163 2,039 2,287
47,900 48,000 2,168 2,044 2,293
48,000 48,100 2,174 2,049 2,298
48,100 48,200 2,179 2,055 2,303
48,200 48,300 2,184 2,060 2,309
48,300 48,400 2,190 2,065 2,314
48,400 48,500 2,195 2,071 2,319
48,500 48,600 2,200 2,076 2,324
48,600 48,700 2,205 2,081 2,330
48,700 48,800 2,211 2,086 2,335
48,800 48,900 2,216 2,092 2,340
48,900 49,000 2,221 2,097 2,346
49,000 49,100 2,227 2,102 2,351
49,100 49,200 2,232 2,108 2,356
49,200 49,300 2,237 2,113 2,362
49,300 49,400 2,243 2,118 2,367
49,400 49,500 2,248 2,124 2,372
49,500 49,600 2,253 2,129 2,377
49,600 49,700 2,258 2,134 2,383
49,700 49,800 2,264 2,139 2,388
49,800 49,900 2,269 2,145 2,393
49,900 50,000 2,274 2,150 2,399
50,000 50,100 2,280 2,155 2,404
50,100 50,200 2,285 2,161 2,409
50,200 50,300 2,290 2,166 2,415
50,300 50,400 2,296 2,171 2,420
50,400 50,500 2,301 2,177 2,425
50,500 50,600 2,306 2,182 2,430
50,600 50,700 2,311 2,187 2,436
50,700 50,800 2,317 2,192 2,441
50,800 50,900 2,322 2,198 2,446
50,900 51,000 2,327 2,203 2,452
51,000 51,100 2,333 2,208 2,457
51,100 51,200 2,338 2,214 2,462
51,200 51,300 2,343 2,219 2,468
51,300 51,400 2,349 2,224 2,473
51,400 51,500 2,354 2,230 2,478
51,500 51,600 2,359 2,235 2,483
51,600 51,700 2,364 2,240 2,489
51,700 51,800 2,370 2,245 2,494
51,800 51,900 2,375 2,251 2,499
51,900 52,000 2,380 2,256 2,505
52,000 52,100 2,386 2,261 2,510
52,100 52,200 2,391 2,267 2,515
52,200 52,300 2,396 2,272 2,521
52,300 52,400 2,402 2,277 2,526
52,400 52,500 2,407 2,283 2,531
52,500 52,600 2,412 2,288 2,536
52,600 52,700 2,417 2,293 2,542
52,700 52,800 2,423 2,298 2,547
52,800 52,900 2,428 2,304 2,552
52,900 53,000 2,433 2,309 2,558
53,000 53,100 2,439 2,314 2,563
53,100 53,200 2,444 2,320 2,568
53,200 53,300 2,449 2,325 2,574
53,300 53,400 2,455 2,330 2,579
53,400 53,500 2,460 2,336 2,584
53,500 53,600 2,465 2,341 2,589
53,600 53,700 2,470 2,346 2,595
53,700 53,800 2,476 2,351 2,600
53,800 53,900 2,481 2,357 2,605
53,900 54,000 2,486 2,362 2,611
54,000 54,100 2,492 2,367 2,616
54,100 54,200 2,497 2,373 2,621
54,200 54,300 2,502 2,378 2,627
54,300 54,400 2,508 2,383 2,632
54,400 54,500 2,513 2,389 2,637
54,500 54,600 2,518 2,394 2,642
54,600 54,700 2,523 2,399 2,648
54,700 54,800 2,529 2,404 2,653
54,800 54,900 2,534 2,410 2,658
54,900 55,000 2,539 2,415 2,664
55,000 55,100 2,545 2,420 2,669
55,100 55,200 2,550 2,426 2,674
55,200 55,300 2,555 2,431 2,680
55,300 55,400 2,561 2,436 2,685
55,400 55,500 2,566 2,442 2,690
55,500 55,600 2,571 2,447 2,695
55,600 55,700 2,576 2,452 2,701
55,700 55,800 2,582 2,457 2,706
55,800 55,900 2,587 2,463 2,711
55,900 56,000 2,592 2,468 2,717
56,000 56,100 2,598 2,473 2,722
56,100 56,200 2,603 2,479 2,727
56,200 56,300 2,608 2,484 2,733
56,300 56,400 2,614 2,489 2,738
56,400 56,500 2,619 2,495 2,743
56,500 56,600 2,624 2,500 2,748
56,600 56,700 2,629 2,505 2,754
56,700 56,800 2,635 2,510 2,759
56,800 56,900 2,640 2,516 2,764
56,900 57,000 2,645 2,521 2,770
57,000 57,100 2,651 2,526 2,775
57,100 57,200 2,656 2,532 2,780
57,200 57,300 2,661 2,537 2,786
57,300 57,400 2,667 2,542 2,791
57,400 57,500 2,672 2,548 2,796
57,500 57,600 2,677 2,553 2,801
57,600 57,700 2,682 2,558 2,807
57,700 57,800 2,688 2,563 2,812
57,800 57,900 2,693 2,569 2,817
57,900 58,000 2,698 2,574 2,823
58,000 58,100 2,704 2,579 2,828
58,100 58,200 2,709 2,585 2,833
58,200 58,300 2,714 2,590 2,839
58,300 58,400 2,720 2,595 2,844
58,400 58,500 2,725 2,601 2,849
58,500 58,600 2,730 2,606 2,854
58,600 58,700 2,735 2,611 2,860
58,700 58,800 2,741 2,616 2,865
58,800 58,900 2,746 2,622 2,870
58,900 59,000 2,751 2,627 2,876
59,000 59,100 2,757 2,632 2,881
59,100 59,200 2,762 2,638 2,886
59,200 59,300 2,767 2,643 2,892
59,300 59,400 2,773 2,648 2,897
59,400 59,500 2,778 2,654 2,902
59,500 59,600 2,783 2,659 2,907
59,600 59,700 2,788 2,664 2,913
59,700 59,800 2,794 2,669 2,918
59,800 59,900 2,799 2,675 2,923
59,900 60,000 2,804 2,680 2,929
60,000 60,100 2,810 2,685 2,934
60,100 60,200 2,815 2,691 2,939
60,200 60,300 2,820 2,696 2,945
60,300 60,400 2,826 2,701 2,950
60,400 60,500 2,831 2,707 2,955
60,500 60,600 2,836 2,712 2,960
60,600 60,700 2,841 2,717 2,966
60,700 60,800 2,847 2,722 2,971
60,800 60,900 2,852 2,728 2,976
60,900 61,000 2,857 2,733 2,982
61,000 61,100 2,863 2,738 2,987
61,100 61,200 2,868 2,744 2,992
61,200 61,300 2,873 2,749 2,998
61,300 61,400 2,879 2,754 3,003
61,400 61,500 2,884 2,760 3,008
61,500 61,600 2,889 2,765 3,013
61,600 61,700 2,894 2,770 3,019
61,700 61,800 2,900 2,775 3,024
61,800 61,900 2,905 2,781 3,029
61,900 62,000 2,910 2,786 3,035
62,000 62,100 2,916 2,791 3,040
62,100 62,200 2,921 2,797 3,045
62,200 62,300 2,926 2,802 3,051
62,300 62,400 2,932 2,807 3,056
62,400 62,500 2,937 2,813 3,061
62,500 62,600 2,942 2,818 3,066
62,600 62,700 2,947 2,823 3,072
62,700 62,800 2,953 2,828 3,077
62,800 62,900 2,958 2,834 3,082
62,900 63,000 2,963 2,839 3,088
63,000 63,100 2,969 2,844 3,093
63,100 63,200 2,974 2,850 3,098
63,200 63,300 2,979 2,855 3,104
63,300 63,400 2,985 2,860 3,109
63,400 63,500 2,990 2,866 3,114
63,500 63,600 2,995 2,871 3,119
63,600 63,700 3,000 2,876 3,125
63,700 63,800 3,006 2,881 3,130
63,800 63,900 3,011 2,887 3,135
63,900 64,000 3,016 2,892 3,141
64,000 64,100 3,022 2,897 3,146
64,100 64,200 3,027 2,903 3,151
64,200 64,300 3,032 2,908 3,157
64,300 64,400 3,038 2,913 3,162
64,400 64,500 3,043 2,919 3,167
64,500 64,600 3,048 2,924 3,172
64,600 64,700 3,053 2,929 3,178
64,700 64,800 3,059 2,934 3,183
64,800 64,900 3,064 2,940 3,188
64,900 65,000 3,069 2,945 3,194
Continued on next page
53,000 59,000
54,000 60,000
55,000 61,00049,000
56,000 62,00050,000
47,000
48,000
57,000 63,00051,000
58,000 64,00052,000
42
If line 11
(Taxable income)
is –
And you are –
Your tax is –
Single or
Head
of a
household
Married
filing
jointly
Married
filing
sepa-
rately
At
least
But
less
than
2023 Tax Table for Form 1 Filers – Continued
Single or
Head
of a
household
Married
filing
jointly
Married
filing
sepa-
rately
At
least
But
less
than
And you are –
Your tax is –
If line 11
(Taxable income)
is –
And you are –
Your tax is –
If line 11
(Taxable income)
is –
Single or
Head
of a
household
Married
filing
jointly
Married
filing
sepa-
rately
At
least
But
less
than
65,000 65,100 3,075 2,950 3,199
65,100 65,200 3,080 2,956 3,204
65,200 65,300 3,085 2,961 3,210
65,300 65,400 3,091 2,966 3,215
65,400 65,500 3,096 2,972 3,220
65,500 65,600 3,101 2,977 3,225
65,600 65,700 3,106 2,982 3,231
65,700 65,800 3,112 2,987 3,236
65,800 65,900 3,117 2,993 3,241
65,900 66,000 3,122 2,998 3,247
66,000 66,100 3,128 3,003 3,252
66,100 66,200 3,133 3,009 3,257
66,200 66,300 3,138 3,014 3,263
66,300 66,400 3,144 3,019 3,268
66,400 66,500 3,149 3,025 3,273
66,500 66,600 3,154 3,030 3,278
66,600 66,700 3,159 3,035 3,284
66,700 66,800 3,165 3,040 3,289
66,800 66,900 3,170 3,046 3,294
66,900 67,000 3,175 3,051 3,300
67,000 67,100 3,181 3,056 3,305
67,100 67,200 3,186 3,062 3,310
67,200 67,300 3,191 3,067 3,316
67,300 67,400 3,197 3,072 3,321
67,400 67,500 3,202 3,078 3,326
67,500 67,600 3,207 3,083 3,331
67,600 67,700 3,212 3,088 3,337
67,700 67,800 3,218 3,093 3,342
67,800 67,900 3,223 3,099 3,347
67,900 68,000 3,228 3,104 3,353
68,000 68,100 3,234 3,109 3,358
68,100 68,200 3,239 3,115 3,363
68,200 68,300 3,244 3,120 3,369
68,300 68,400 3,250 3,125 3,374
68,400 68,500 3,255 3,131 3,379
68,500 68,600 3,260 3,136 3,384
68,600 68,700 3,265 3,141 3,390
68,700 68,800 3,271 3,146 3,395
68,800 68,900 3,276 3,152 3,400
68,900 69,000 3,281 3,157 3,406
69,000 69,100 3,287 3,162 3,411
69,100 69,200 3,292 3,168 3,416
69,200 69,300 3,297 3,173 3,422
69,300 69,400 3,303 3,178 3,427
69,400 69,500 3,308 3,184 3,432
69,500 69,600 3,313 3,189 3,437
69,600 69,700 3,318 3,194 3,443
69,700 69,800 3,324 3,199 3,448
69,800 69,900 3,329 3,205 3,453
69,900 70,000 3,334 3,210 3,459
70,000 70,100 3,340 3,215 3,464
70,100 70,200 3,345 3,221 3,469
70,200 70,300 3,350 3,226 3,475
70,300 70,400 3,356 3,231 3,480
70,400 70,500 3,361 3,237 3,485
70,500 70,600 3,366 3,242 3,490
70,600 70,700 3,371 3,247 3,496
70,700 70,800 3,377 3,252 3,501
70,800 70,900 3,382 3,258 3,506
70,900 71,000 3,387 3,263 3,512
71,000 71,100 3,393 3,268 3,517
71,100 71,200 3,398 3,274 3,522
71,200 71,300 3,403 3,279 3,528
71,300 71,400 3,409 3,284 3,533
71,400 71,500 3,414 3,290 3,538
71,500 71,600 3,419 3,295 3,543
71,600 71,700 3,424 3,300 3,549
71,700 71,800 3,430 3,305 3,554
71,800 71,900 3,435 3,311 3,559
71,900 72,000 3,440 3,316 3,565
72,000 72,100 3,446 3,321 3,570
72,100 72,200 3,451 3,327 3,575
72,200 72,300 3,456 3,332 3,581
72,300 72,400 3,462 3,337 3,586
72,400 72,500 3,467 3,343 3,591
72,500 72,600 3,472 3,348 3,596
72,600 72,700 3,477 3,353 3,602
72,700 72,800 3,483 3,358 3,607
72,800 72,900 3,488 3,364 3,612
72,900 73,000 3,493 3,369 3,618
73,000 73,100 3,499 3,374 3,623
73,100 73,200 3,504 3,380 3,628
73,200 73,300 3,509 3,385 3,634
73,300 73,400 3,515 3,390 3,639
73,400 73,500 3,520 3,396 3,644
73,500 73,600 3,525 3,401 3,649
73,600 73,700 3,530 3,406 3,655
73,700 73,800 3,536 3,411 3,660
73,800 73,900 3,541 3,417 3,665
73,900 74,000 3,546 3,422 3,671
74,000 74,100 3,552 3,427 3,676
74,100 74,200 3,557 3,433 3,681
74,200 74,300 3,562 3,438 3,687
74,300 74,400 3,568 3,443 3,692
74,400 74,500 3,573 3,449 3,697
74,500 74,600 3,578 3,454 3,702
74,600 74,700 3,583 3,459 3,708
74,700 74,800 3,589 3,464 3,713
74,800 74,900 3,594 3,470 3,718
74,900 75,000 3,599 3,475 3,724
75,000 75,100 3,605 3,480 3,729
75,100 75,200 3,610 3,486 3,734
75,200 75,300 3,615 3,491 3,740
75,300 75,400 3,621 3,496 3,745
75,400 75,500 3,626 3,502 3,750
75,500 75,600 3,631 3,507 3,755
75,600 75,700 3,636 3,512 3,761
75,700 75,800 3,642 3,517 3,766
75,800 75,900 3,647 3,523 3,771
75,900 76,000 3,652 3,528 3,777
76,000 76,100 3,658 3,533 3,782
76,100 76,200 3,663 3,539 3,787
76,200 76,300 3,668 3,544 3,793
76,300 76,400 3,674 3,549 3,798
76,400 76,500 3,679 3,555 3,803
76,500 76,600 3,684 3,560 3,808
76,600 76,700 3,689 3,565 3,814
76,700 76,800 3,695 3,570 3,819
76,800 76,900 3,700 3,576 3,824
76,900 77,000 3,705 3,581 3,830
77,000 77,100 3,711 3,586 3,835
77,100 77,200 3,716 3,592 3,840
77,200 77,300 3,721 3,597 3,846
77,300 77,400 3,727 3,602 3,851
77,400 77,500 3,732 3,608 3,856
77,500 77,600 3,737 3,613 3,861
77,600 77,700 3,742 3,618 3,867
77,700 77,800 3,748 3,623 3,872
77,800 77,900 3,753 3,629 3,877
77,900 78,000 3,758 3,634 3,883
78,000 78,100 3,764 3,639 3,888
78,100 78,200 3,769 3,645 3,893
78,200 78,300 3,774 3,650 3,899
78,300 78,400 3,780 3,655 3,904
78,400 78,500 3,785 3,661 3,909
78,500 78,600 3,790 3,666 3,914
78,600 78,700 3,795 3,671 3,920
78,700 78,800 3,801 3,676 3,925
78,800 78,900 3,806 3,682 3,930
78,900 79,000 3,811 3,687 3,936
79,000 79,100 3,817 3,692 3,941
79,100 79,200 3,822 3,698 3,946
79,200 79,300 3,827 3,703 3,952
79,300 79,400 3,833 3,708 3,957
79,400 79,500 3,838 3,714 3,962
79,500 79,600 3,843 3,719 3,967
79,600 79,700 3,848 3,724 3,973
79,700 79,800 3,854 3,729 3,978
79,800 79,900 3,859 3,735 3,983
79,900 80,000 3,864 3,740 3,989
80,000 80,100 3,870 3,745 3,994
80,100 80,200 3,875 3,751 3,999
80,200 80,300 3,880 3,756 4,005
80,300 80,400 3,886 3,761 4,010
80,400 80,500 3,891 3,767 4,015
80,500 80,600 3,896 3,772 4,020
80,600 80,700 3,901 3,777 4,026
80,700 80,800 3,907 3,782 4,031
80,800 80,900 3,912 3,788 4,036
80,900 81,000 3,917 3,793 4,042
81,000 81,100 3,923 3,798 4,047
81,100 81,200 3,928 3,804 4,052
81,200 81,300 3,933 3,809 4,058
81,300 81,400 3,939 3,814 4,063
81,400 81,500 3,944 3,820 4,068
81,500 81,600 3,949 3,825 4,073
81,600 81,700 3,954 3,830 4,079
81,700 81,800 3,960 3,835 4,084
81,800 81,900 3,965 3,841 4,089
81,900 82,000 3,970 3,846 4,095
82,000 82,100 3,976 3,851 4,100
82,100 82,200 3,981 3,857 4,105
82,200 82,300 3,986 3,862 4,111
82,300 82,400 3,992 3,867 4,116
82,400 82,500 3,997 3,873 4,121
82,500 82,600 4,002 3,878 4,126
82,600 82,700 4,007 3,883 4,132
82,700 82,800 4,013 3,888 4,137
82,800 82,900 4,018 3,894 4,142
82,900 83,000 4,023 3,899 4,148
Continued on next page
71,000 77,000
72,000 78,000
73,000 79,000
67,000
74,000 80,000
68,000
65,000
66,000
75,000 81,000
69,000
76,000 82,000
70,000
43
2023 Tax Table for Form 1 Filers – Continued
If line 11
(Taxable income)
is –
And you are –
Your tax is –
Single or
Head
of a
household
Married
filing
jointly
Married
filing
sepa-
rately
At
least
But
less
than
And you are –
Your tax is –
If line 11
(Taxable income)
is –
Single or
Head
of a
household
Married
filing
jointly
Married
filing
sepa-
rately
At
least
But
less
than
And you are –
Your tax is –
If line 11
(Taxable income)
is –
Single or
Head
of a
household
Married
filing
jointly
Married
filing
sepa-
rately
At
least
But
less
than
83,000 83,100 4,029 3,904 4,153
83,100 83,200 4,034 3,910 4,158
83,200 83,300 4,039 3,915 4,164
83,300 83,400 4,045 3,920 4,169
83,400 83,500 4,050 3,926 4,174
83,500 83,600 4,055 3,931 4,179
83,600 83,700 4,060 3,936 4,185
83,700 83,800 4,066 3,941 4,190
83,800 83,900 4,071 3,947 4,195
83,900 84,000 4,076 3,952 4,201
84,000 84,100 4,082 3,957 4,206
84,100 84,200 4,087 3,963 4,211
84,200 84,300 4,092 3,968 4,217
84,300 84,400 4,098 3,973 4,222
84,400 84,500 4,103 3,979 4,227
84,500 84,600 4,108 3,984 4,232
84,600 84,700 4,113 3,989 4,238
84,700 84,800 4,119 3,994 4,243
84,800 84,900 4,124 4,000 4,248
84,900 85,000 4,129 4,005 4,254
85,000 85,100 4,135 4,010 4,259
85,100 85,200 4,140 4,016 4,264
85,200 85,300 4,145 4,021 4,270
85,300 85,400 4,151 4,026 4,275
85,400 85,500 4,156 4,032 4,280
85,500 85,600 4,161 4,037 4,285
85,600 85,700 4,166 4,042 4,291
85,700 85,800 4,172 4,047 4,296
85,800 85,900 4,177 4,053 4,301
85,900 86,000 4,182 4,058 4,307
86,000 86,100 4,188 4,063 4,312
86,100 86,200 4,193 4,069 4,317
86,200 86,300 4,198 4,074 4,323
86,300 86,400 4,204 4,079 4,328
86,400 86,500 4,209 4,085 4,333
86,500 86,600 4,214 4,090 4,338
86,600 86,700 4,219 4,095 4,344
86,700 86,800 4,225 4,100 4,349
86,800 86,900 4,230 4,106 4,354
86,900 87,000 4,235 4,111 4,360
87,000 87,100 4,241 4,116 4,365
87,100 87,200 4,246 4,122 4,370
87,200 87,300 4,251 4,127 4,376
87,300 87,400 4,257 4,132 4,381
87,400 87,500 4,262 4,138 4,386
87,500 87,600 4,267 4,143 4,391
87,600 87,700 4,272 4,148 4,397
87,700 87,800 4,278 4,153 4,402
87,800 87,900 4,283 4,159 4,407
87,900 88,000 4,288 4,164 4,413
88,000 88,100 4,294 4,169 4,418
88,100 88,200 4,299 4,175 4,423
88,200 88,300 4,304 4,180 4,429
88,300 88,400 4,310 4,185 4,434
88,400 88,500 4,315 4,191 4,439
88,500 88,600 4,320 4,196 4,444
88,600 88,700 4,325 4,201 4,450
88,700 88,800 4,331 4,206 4,455
88,800 88,900 4,336 4,212 4,460
88,900 89,000 4,341 4,217 4,466
95,000 95,100 4,665 4,540 4,789
95,100 95,200 4,670 4,546 4,794
95,200 95,300 4,675 4,551 4,800
95,300 95,400 4,681 4,556 4,805
95,400 95,500 4,686 4,562 4,810
95,500 95,600 4,691 4,567 4,815
95,600 95,700 4,696 4,572 4,821
95,700 95,800 4,702 4,577 4,826
95,800 95,900 4,707 4,583 4,831
95,900 96,000 4,712 4,588 4,837
96,000 96,100 4,718 4,593 4,842
96,100 96,200 4,723 4,599 4,847
96,200 96,300 4,728 4,604 4,853
96,300 96,400 4,734 4,609 4,858
96,400 96,500 4,739 4,615 4,863
96,500 96,600 4,744 4,620 4,868
96,600 96,700 4,749 4,625 4,874
96,700 96,800 4,755 4,630 4,879
96,800 96,900 4,760 4,636 4,884
96,900 97,000 4,765 4,641 4,890
97,000 97,100 4,771 4,646 4,895
97,100 97,200 4,776 4,652 4,900
97,200 97,300 4,781 4,657 4,906
97,300 97,400 4,787 4,662 4,911
97,400 97,500 4,792 4,668 4,916
97,500 97,600 4,797 4,673 4,921
97,600 97,700 4,802 4,678 4,927
97,700 97,800 4,808 4,683 4,932
97,800 97,900 4,813 4,689 4,937
97,900 98,000 4,818 4,694 4,943
98,000 98,100 4,824 4,699 4,948
98,100 98,200 4,829 4,705 4,953
98,200 98,300 4,834 4,710 4,959
98,300 98,400 4,840 4,715 4,964
98,400 98,500 4,845 4,721 4,969
98,500 98,600 4,850 4,726 4,974
98,600 98,700 4,855 4,731 4,980
98,700 98,800 4,861 4,736 4,985
98,800 98,900 4,866 4,742 4,990
98,900 99,000 4,871 4,747 4,996
99,000 99,100 4,877 4,752 5,001
99,100 99,200 4,882 4,758 5,006
99,200 99,300 4,887 4,763 5,012
99,300 99,400 4,893 4,768 5,017
99,400 99,500 4,898 4,774 5,022
99,500 99,600 4,903 4,779 5,027
99,600 99,700 4,908 4,784 5,033
99,700 99,800 4,914 4,789 5,038
99,800 99,900 4,919 4,795 5,043
99,900 100,000 4,924 4,800 5,049
89,000 89,100 4,347 4,222 4,471
89,100 89,200 4,352 4,228 4,476
89,200 89,300 4,357 4,233 4,482
89,300 89,400 4,363 4,238 4,487
89,400 89,500 4,368 4,244 4,492
89,500 89,600 4,373 4,249 4,497
89,600 89,700 4,378 4,254 4,503
89,700 89,800 4,384 4,259 4,508
89,800 89,900 4,389 4,265 4,513
89,900 90,000 4,394 4,270 4,519
90,000 90,100 4,400 4,275 4,524
90,100 90,200 4,405 4,281 4,529
90,200 90,300 4,410 4,286 4,535
90,300 90,400 4,416 4,291 4,540
90,400 90,500 4,421 4,297 4,545
90,500 90,600 4,426 4,302 4,550
90,600 90,700 4,431 4,307 4,556
90,700 90,800 4,437 4,312 4,561
90,800 90,900 4,442 4,318 4,566
90,900 91,000 4,447 4,323 4,572
91,000 91,100 4,453 4,328 4,577
91,100 91,200 4,458 4,334 4,582
91,200 91,300 4,463 4,339 4,588
91,300 91,400 4,469 4,344 4,593
91,400 91,500 4,474 4,350 4,598
91,500 91,600 4,479 4,355 4,603
91,600 91,700 4,484 4,360 4,609
91,700 91,800 4,490 4,365 4,614
91,800 91,900 4,495 4,371 4,619
91,900 92,000 4,500 4,376 4,625
92,000 92,100 4,506 4,381 4,630
92,100 92,200 4,511 4,387 4,635
92,200 92,300 4,516 4,392 4,641
92,300 92,400 4,522 4,397 4,646
92,400 92,500 4,527 4,403 4,651
92,500 92,600 4,532 4,408 4,656
92,600 92,700 4,537 4,413 4,662
92,700 92,800 4,543 4,418 4,667
92,800 92,900 4,548 4,424 4,672
92,900 93,000 4,553 4,429 4,678
93,000 93,100 4,559 4,434 4,683
93,100 93,200 4,564 4,440 4,688
93,200 93,300 4,569 4,445 4,694
93,300 93,400 4,575 4,450 4,699
93,400 93,500 4,580 4,456 4,704
93,500 93,600 4,585 4,461 4,709
93,600 93,700 4,590 4,466 4,715
93,700 93,800 4,596 4,471 4,720
93,800 93,900 4,601 4,477 4,725
93,900 94,000 4,606 4,482 4,731
94,000 94,100 4,612 4,487 4,736
94,100 94,200 4,617 4,493 4,741
94,200 94,300 4,622 4,498 4,747
94,300 94,400 4,628 4,503 4,752
94,400 94,500 4,633 4,509 4,757
94,500 94,600 4,638 4,514 4,762
94,600 94,700 4,643 4,519 4,768
94,700 94,800 4,649 4,524 4,773
94,800 94,900 4,654 4,530 4,778
94,900 95,000 4,659 4,535 4,784
$100,000 or over –
use the
Tax Computation Worksheet
on page 44
89,000 95,000
90,000 96,000
91,000 97,00085,000
92,000 98,00086,000
83,000
84,000
93,000 99,00087,000
94,00088,000
44
2023 Tax Computation Worksheet – Line 12
Caution Use the Tax Computation Worksheet to gure 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.
Taxable income.
If line 11 is –
(a)
Fill in the
amount
from line 11
(b)
Multiplication
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
(e)
Subtract (d) from (c).
Fill in the result here
and on Form 1,
line 12
At least $100,000 but
less than $304,170
$304,170 or over
$
$ x 7.65% (.0765) $
x 5.3% (.053) $
$7,520.96
$ 372.96
$
$
Section B – Use if your filing status is Married filing jointly. Complete the row below that applies to you.
Taxable income.
If line 11 is –
(a)
Fill in the
amount
from line 11
(b)
Multiplication
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
(e)
Subtract (d) from (c).
Fill in the result here
and on Form 1,
line 12
At least $100,000 but
less than $405,550
$405,550 or over
$
$ x 7.65% (.0765) $
x 5.3% (.053) $
$10,027.77
$ 497.34
$
$
$202,780 or over $ x 7.65% (.0765) $ $5,014.00 $
Section C – Use if your filing status is Married filing separately. Complete the row below that applies to you.
Taxable income.
If line 11 is –
(a)
Fill in the
amount
from line 11
(b)
Multiplication
amount
(c)
Multiply
(a) by (b)
(d)
Subtraction
amount
(e)
Subtract (d) from (c).
Fill in the result here
and on Form 1,
line 12
At least $100,000 but
less than $202,780
$ x 5.3% (.053) $ $ 248.67 $
45
SECTION I – School Districts Operating High Schools
Note If you can’t identify your school district, contact your municipal clerk or local school for help.
Wisconsin School District Number
School District No. School District No. School District No. School District No. School District No. School District No.
Appearing below is an alphabetical listing of Wisconsin school districts.
Refer to this listing and nd the number of the district in which you lived
on December 31, 2023. Fill in this number in the name and address
area of your return. Failure to include your school district number may
delay the processing of your return and any refund due.
The listing is divided into two sections. SECTION I lists all districts which
operate high schools. SECTION II lists those districts which operate
schools having only elementary grades.
Your school district will generally be the name of the municipality
where the public high school is located which any children at your
home would be entitled to attend. However, if such high school is a
“union high school,” refer to SECTION II and nd the number of your
elementary district.
The listing has the names of the school districts only to help you nd
your district number. Don’t write in the name of your school district or
the name of any specic school. Fill in only your school district’s number
on the school district line in the name and address area of your return.
For example:
1. If you lived in the city of Milwaukee, you will enter the number 3619
on the school district line.
2. If you lived in the city of Hartford, you would refer to SECTION II
and nd the number 24 43, which is the number for Jt. No. 1 Har t ford
elementary district.
The following are other factors to be considered in determining your
school district number:
1. If you lived in one school district but worked in another, ll in the
district number where you lived.
2. If you were temporarily living away from your permanent home, ll
in the district number of your permanent home.
SECTION II – School Districts Operating Only Elementary Schools
*This is a “Union High School” district. Refer to Section II of this listing and determine the number of your elementary school district.
GLENDALE-
RIVER HILLS ...........2184
HARTFORD, JT #1 .......2443
HARTLAND-
LAKESIDE, JT #3 .....2460
HERMAN-NEOSHO-
RUBICON .................2525
HOLY HILL AREA ..........2570
MINOCQUA, JT #1 .......3640
NORTH CAPE ..............4690
NORTH LAKE ...............3514
NORTH LAKELAND ......0616
NORWAY, JT #7 ............ 4011
PARIS, JT #1 ................4235
RANDALL, JT #1 ..........4627
RAYMOND, #14 ............4686
UNION GROVE, JT #1 ..5859
WALWORTH, JT #1 ......6022
WASHINGTON-
CALDWELL ..............6104
WATERFORD, JT #1 ....6113
WHEATLAND, JT #1 .....6412
WOODRUFF, JT #1 ......6720
YORKVILLE, JT #2 .......6748
LAC DU FLAMBEAU #1 .1848
LAKE COUNTRY ..........3862
LAKE GENEVA, JT #1 ..2885
LINN, JT #4 ...................3087
LINN, JT #6 ...................3094
MAPLE DALE-
INDIAN HILL .............1897
MERTON COMMUNITY 3528
BRIGHTON, #1 .............0657
BRISTOL, #1 .................0665
DOVER, #1 ...................1449
ERIN .............................1687
FONTANA, JT #8 ..........1870
FOX POINT, JT #2 ........1890
GENEVA, JT #4 ............2044
GENOA CITY, JT #2 ......2051
RICHMOND ..................3122
SALEM ..........................5068
SHARON, JT #11 ..........5258
SILVER LAKE, JT #1 ....5369
STONE BANK ...............3542
SWALLOW ....................3510
TREVOR-WILMOT ........5780
TWIN LAKES, #4 ..........5817
STANLEY-BOYD ........... 5593
STEVENS POINT ......... 5607
STOCKBRIDGE ............ 5614
STOUGHTON ............... 5621
STRATFORD ................ 5628
STURGEON BAY .......... 5642
SUN PRAIRIE ............... 5656
SUPERIOR ................... 5663
SURING ........................ 5670
THORP ......................... 5726
THREE LAKES ............. 5733
TIGERTON ................... 5740
TOMAH ......................... 5747
TOMAHAWK ................. 5754
TOMORROW RIVER .... 0126
TRI-COUNTY ................ 4375
TURTLE LAKE .............. 5810
TWO RIVERS ............... 5824
UNION GROVE UHS ....
*
UNITY ........................... 0238
VALDERS ..................... 5866
VERONA ....................... 5901
VIROQUA ..................... 5985
WABENO ...................... 5992
WASHBURN ................. 6027
WASHINGTON ............. 6069
WATERFORD UHS ......
*
WATERLOO ...................6118
WATERTOWN .............. 6125
WAUKESHA .................. 6174
WAUNAKEE ................. 6181
WAUPACA .................... 6195
WAUPUN ...................... 6216
WAUSAU ...................... 6223
WAUSAUKEE ............... 6230
WAUTOMA ................... 6237
WAUWATOSA ............... 6244
WAUZEKA-STEUBEN .. 6251
WEBSTER .................... 6293
WEST ALLIS -
WEST MILWAUKEE . 6300
WEST BEND ................ 6307
WEST SALEM .............. 6370
WESTBY ....................... 6321
WEST DE PERE ........... 6328
WESTFIELD ................. 6335
WESTON ...................... 6354
WEYAUWEGA-
FREMONT ............... 6384
WHITEFISH BAY .......... 6419
WHITEHALL ................. 6426
WHITE LAKE ................ 6440
WHITEWATER .............. 6461
WHITNALL .................... 6470
WILD ROSE .................. 6475
WILLIAMS BAY ............. 6482
WILMOT UHS ...............
*
WINNECONNE ............. 6608
WINTER ........................ 6615
WISCONSIN DELLS ..... 6678
WISCONSIN HEIGHTS 0469
WISCONSIN RAPIDS ... 6685
WITTENBERG-
BIRNAMWOOD ........ 6692
WONEWOC-UNION
CENTER .................. 6713
WRIGHTSTOWN .......... 6734
PEPIN ........................... 4270
PESHTIGO ................... 4305
PEWAUKEE .................. 4312
PHELPS ........................ 4330
PHILLIPS ...................... 4347
PITTSVILLE .................. 4368
PLATTEVILLE ............... 4389
PLUM CITY ................... 4459
PLYMOUTH .................. 4473
PORTAGE .................... 4501
PORT EDWARDS ......... 4508
PORT WASHINGTON-
SAUKVILLE ............. 4515
POTOSI ........................ 4529
POYNETTE .................. 4536
PRAIRIE DU CHIEN ..... 4543
PRAIRIE FARM ............ 4557
PRENTICE .................... 4571
PRESCOTT .................. 4578
PRINCETON ................. 4606
PULASKI ....................... 4613
RACINE ........................ 4620
RANDOLPH .................. 4634
RANDOM LAKE ............ 4641
REEDSBURG ............... 4753
REEDSVILLE ................ 4760
RHINELANDER ............ 4781
RIB LAKE ...................... 4795
RICE LAKE ................... 4802
RICHLAND ................... 4851
RIO ............................... 4865
RIPON AREA ................ 4872
RIVERDALE ................. 3850
RIVER FALLS ............... 4893
RIVER RIDGE .............. 4904
RIVER VALLEY ............. 5523
ROSENDALE-
BRANDON ............... 4956
ROSHOLT ..................... 4963
ROYALL ........................ 1673
SAINT CROIX
CENTRAL ................ 2422
SAINT CROIX FALLS ... 5019
SAINT FRANCIS .......... 5026
SAUK PRAIRIE ............. 5100
SENECA ....................... 5124
SEVASTOPOL .............. 5130
SEYMOUR .................... 5138
SHAWANO ................... 5264
SHEBOYGAN ............... 5271
SHEBOYGAN FALLS ... 5278
SHELL LAKE ................ 5306
SHIOCTON ................... 5348
SHOREWOOD ............. 5355
SHULLSBURG ............. 5362
SIREN ........................... 5376
SLINGER ...................... 5390
SOLON SPRINGS ........ 5397
SOMERSET .................. 5432
SOUTH MILWAUKEE ... 5439
SOUTH SHORE ........... 4522
SOUTHERN DOOR CO 5457
SOUTHWESTERN
WISCONSIN ............ 2485
SPARTA ........................ 5460
SPENCER .................... 5467
SPOONER .................... 5474
SPRING VALLEY .......... 5586
MAYVILLE .................... 3367
MCFARLAND ................ 3381
MEDFORD .................... 3409
MELLEN ....................... 3427
MELROSE-MINDORO .. 3428
MENASHA .................... 3430
MENOMINEE INDIAN ... 3434
MENOMONEE FALLS .. 3437
MENOMONIE ............... 3444
MEQUON-
THIENSVILLE .......... 3479
MERCER ...................... 3484
MERRILL ...................... 3500
MIDDLETON-CROSS
PLAINS .................... 3549
MILTON ........................ 3612
MILWAUKEE ................. 3619
MINERAL POINT .......... 3633
MISHICOT .................... 3661
MONDOVI ..................... 3668
MONONA GROVE ........ 3675
MONROE ...................... 3682
MONTELLO .................. 3689
MONTICELLO .............. 3696
MOSINEE ..................... 3787
MOUNT HOREB ........... 3794
MUKWONAGO ............. 3822
MUSKEGO-NORWAY ... 3857
NECEDAH .................... 3871
NEENAH ....................... 3892
NEILLSVILLE ................ 3899
NEKOOSA .................... 3906
NEW AUBURN ............. 3920
NEW BERLIN ............... 3925
NEW GLARUS .............. 3934
NEW HOLSTEIN .......... 3941
NEW LISBON ............... 3948
NEW LONDON ............. 3955
NEW RICHMOND ......... 3962
NIAGARA ...................... 3969
NICOLET UHS ..............
*
NORRIS ........................ 3976
NORTH CRAWFORD ... 2016
NORTH FOND DU LAC 3983
NORTHERN OZAUKEE 1945
NORTHLAND PINES .... 1526
NORTHWOOD .............. 3654
NORWALK-ONTARIO-
WILTON ................... 3990
OAK CREEK-
FRANKLIN ............... 4018
OAKFIELD .................... 4025
OCONOMOWOC .......... 4060
OCONTO ...................... 4067
OCONTO FALLS .......... 4074
OMRO .......................... 4088
ONALASKA ................... 4095
OOSTBURG ................. 4137
OREGON ...................... 4144
OSCEOLA ..................... 4165
OSHKOSH .................... 4179
OSSEO-FAIRCHILD ..... 4186
OWEN-WITHEE ........... 4207
PALMYRA-EAGLE ........ 4221
PARDEEVILLE ............. 4228
PARKVIEW ................... 4151
PECATONICA ............... 0490
GREENDALE ................ 2296
GREENFIELD ............... 2303
GREEN LAKE ............... 2310
GREENWOOD ............. 2394
GRESHAM .................... 2415
HAMILTON ................... 2420
HARTFORD UHS .........
*
HAYWARD .................... 2478
HIGHLAND ................... 2527
HILBERT ....................... 2534
HILLSBORO ................. 2541
HOLMEN ...................... 2562
HORICON ..................... 2576
HORTONVILLE AREA .. 2583
HOWARD-SUAMICO .... 2604
HOWARDS GROVE ..... 2605
HUDSON .......................2611
HURLEY ....................... 2618
HUSTISFORD .............. 2625
INDEPENDENCE ......... 2632
IOLA-SCANDINAVIA ..... 2639
IOWA-GRANT ............... 2646
ITHACA ......................... 2660
JANESVILLE ................ 2695
JEFFERSON ................ 2702
JOHNSON CREEK ....... 2730
JUDA ............................ 2737
KAUKAUNA .................. 2758
KENOSHA .................... 2793
KETTLE MORAINE ...... 1376
KEWASKUM ................. 2800
KEWAUNEE ................. 2814
KICKAPOO ................... 5960
KIEL .............................. 2828
KIMBERLY .................... 2835
KOHLER ....................... 2842
LA CROSSE ................. 2849
LADYSMITH ................. 2856
LA FARGE .................... 2863
LAKE GENEVA-
GENOA CITY UHS ...
*
LAKE HOLCOMBE ....... 2891
LAKELAND UHS ..........
*
LAKE MILLS ................. 2898
LANCASTER ................ 2912
LAONA .......................... 2940
LENA ............................ 2961
LITTLE CHUTE ............. 3129
LODI ............................. 3150
LOMIRA ........................ 3171
LOYAL .......................... 3206
LUCK ............................ 3213
LUXEMBURG-CASCO . 3220
MADISON ..................... 3269
MANAWA ...................... 3276
MANITOWOC ............... 3290
MAPLE ......................... 3297
MARATHON CITY ........ 3304
MARINETTE ..................3311
MARION ....................... 3318
MARKESAN .................. 3325
MARSHALL .................. 3332
MARSHFIELD ............... 3339
MAUSTON .................... 3360
CLEAR LAKE .................1127
CLINTON .......................1134
CLINTONVILLE .............1141
COCHRANE-
FOUNTAIN CITY .......1155
COLBY ...........................1162
COLEMAN .....................1169
COLFAX .........................1176
COLUMBUS ..................1183
CORNELL ..................... 1204
CRANDON .................... 1218
CRIVITZ ........................ 1232
CUBA CITY ................... 1246
CUDAHY ....................... 1253
CUMBERLAND ............. 1260
D C EVEREST .............. 4970
DARLINGTON .............. 1295
DEERFIELD .................. 1309
DE FOREST ................. 1316
DELAVAN-DARIEN ....... 1380
DENMARK .................... 1407
DE PERE ...................... 1414
DE SOTO ...................... 1421
DODGELAND ............... 2744
DODGEVILLE ............... 1428
DRUMMOND ................ 1491
DURAND -
ARKANSAW ............. 1499
EAST TROY .................. 1540
EAU CLAIRE ................ 1554
EDGAR ......................... 1561
EDGERTON .................. 1568
ELCHO ......................... 1582
ELEVA-STRUM ............ 1600
ELKHART LAKE-
GLENBEULAH ......... 1631
ELKHORN .................... 1638
ELK MOUND ................ 1645
ELLSWORTH ............... 1659
ELMBROOK ................. 0714
ELMWOOD ................... 1666
EVANSVILLE ................ 1694
FALL CREEK ................ 1729
FALL RIVER ................. 1736
FENNIMORE ................ 1813
FLAMBEAU .................. 5757
FLORENCE CO ............ 1855
FOND DU LAC ............. 1862
FORT ATKINSON ......... 1883
FRANKLIN .................... 1900
FREDERIC ................... 1939
FREEDOM .................... 1953
GALESVILLE-ETTRICK-
TREMPEALEAU ...... 2009
GERMANTOWN ........... 2058
GIBRALTAR ...................2114
GILLETT ....................... 2128
GILMAN ........................ 2135
GILMANTON ................ 2142
GLENWOOD CITY ....... 2198
GOODMAN-
ARMSTRONG .......... 2212
GRAFTON .................... 2217
GRANTON .................... 2226
GRANTSBURG ............ 2233
GREEN BAY ................. 2289
ABBOTSFORD ............. 0007
ADAMS-FRIENDSHIP .. 0014
ALBANY ........................ 0063
ALGOMA ....................... 0070
ALMA ............................ 0084
ALMA CENTER ............ 0091
ALMOND-
BANCROFT ............. 0105
ALTOONA ......................0112
AMERY ..........................0119
ANTIGO ........................ 0140
APPLETON ................... 0147
ARCADIA ...................... 0154
ARGYLE ....................... 0161
ARROWHEAD UHS ......
*
ASHLAND ..................... 0170
ASHWAUBENON ......... 0182
ATHENS ....................... 0196
AUBURNDALE ............. 0203
AUGUSTA ..................... 0217
BALDWIN-WOODVILLE 0231
BANGOR ...................... 0245
BARABOO .................... 0280
BARNEVELD ................ 0287
BARRON ...................... 0308
BAYFIELD ..................... 0315
BEAVER DAM .............. 0336
BEECHER-DUNBAR-
PEMBINE ................. 4263
BELLEVILLE ................. 0350
BELMONT .................... 0364
BELOIT ......................... 0413
BELOIT TURNER ......... 0422
BENTON ....................... 0427
BERLIN ......................... 0434
BIG FOOT UHS ............
*
BIRCHWOOD ............... 0441
BLACK HAWK .............. 2240
BLACK RIVER FALLS .. 0476
BLAIR-TAYLOR ............ 0485
BLOOMER .................... 0497
BONDUEL .................... 0602
BOSCOBEL AREA ........ 0609
BOWLER ...................... 0623
BOYCEVILLE ............... 0637
BRILLION ..................... 0658
BRODHEAD ................. 0700
BROWN DEER ............. 0721
BRUCE ......................... 0735
BURLINGTON .............. 0777
BUTTERNUT ................ 0840
CADOTT ....................... 0870
CAMBRIA-FRIESLAND 0882
CAMBRIDGE ................ 0896
CAMERON ................... 0903
CAMPBELLSPORT ...... 0910
CASHTON .................... 0980
CASSVILLE .................. 0994
CEDARBURG ............... 1015
CEDAR GROVE-
BELGIUM ................. 1029
CENTRAL/WESTOSHA
*
CHEQUAMEGON ......... 1071
CHETEK-
WEYERHAEUSER ... 1080
CHILTON ...................... 1085
CHIPPEWA FALLS ....... 1092
CLAYTON ......................1120
46
Filing
Paper filing ................................... 5
Prepare to file ................................ 4
When to file / Extension ......................... 4
Where to file ................................. 6
Which form to file .............................. 3
Who must file ................................. 3
Who should file ............................... 4
Filing assistance ............................. 2, 11
Filing status .................................. 12
Forms-where to get ............................. 11
Injured spouse .................................
Installment payments ........................... 32
Insurance sale ................................ 15
Interest income ................................ 14
Internal Revenue Service adjustments ...............
Internet address ................................ 11
Legislator’s per diem ........................... 15
Long-term care insurance ....................... 14
Lump-sum distributions ......................... 14
Marital property income ...................... 14, 15
Medical care insurance ......................... 14
Name and address ............................. 12
Native Americans .............................. 15
Net operating loss .......................... 14, 15
Olympics medals and prize money ................. 15
Organ donation ................................ 15
Other additions to income ....................... 14
Other subtractions ............................. 15
Partnership, trust, or estate ................... 14, 15
Passive foreign investment company ............... 14
Penalties
Fraudulent or reckless credit claim ................
Inconsistent estate basis ....................... 25
IRAs, retirement plans, MSAs, etc. ............... 25
Not filing or incorrect returns .....................
Selling assets purchased from related person ...... 25
Period covered ................................ 12
Physician or psychiatrist grant .................... 15
Private school tuition ........................... 14
Publications ................................... 11
Railroad retirement benefits ...................... 14
Reciprocity ................................... 23
Recoveries of federal itemized deductions ........... 15
Refund .................................... 6, 31
Related entities ............................. 14, 15
Repayment of income previously taxed ............. 15
Reserve or National Guard members ............... 14
Retirement benefits ............................ 14
Rounding to whole dollars ....................... 13
Sales and use tax due on out-of-state purchases ..... 23
Sales to related persons ...................... 15, 25
School district number ....................... 13, 45
Sign your return ............................... 34
Social security benefits ......................... 14
Social security numbers ......................... 12
Special conditions ............................. 13
Standard deduction ......................... 15, 35
State income tax refunds ........................ 14
Subtractions from income ........................ 14
Tax ...................................... 16, 38
Tax district ................................... 13
Tax-option (S) corporation .................... 14, 15
Tax computation worksheet ...................... 44
Telephone numbers ............................ 11
Third party designee ........................... 34
Tuition and fees ............................... 14
U.S. Armed Forces active duty pay ................ 14
Underpayment interest .......................... 33
Unemployment compensation .................... 14
Withholding ................................... 25
Page
ABLE accounts .............................. 14, 15
Additions to income ............................ 14
Adoption expenses ............................. 15
Age ..........................................
Amended returns ............... 6, 7, 12, 24, 31, 32, 33
AmeriCorps education awards .................... 15
Amount you underpaid .......................... 32
Armed forces personnel ..........................
Assembling your return . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Basis of assets .............................. 14, 15
Capital gain and loss ........................... 14
Charitable contributions (shareholders) ............. 15
College savings and tuition programs .............. 14
Combat zone death ............................ 14
Copies of prior returns .......................... 10
Credit card payments ........................... 32
Credits
Angel Investment ........................ 8, 23, 25
Biodiesel fuel production ....................... 22
Business development ................... 14, 30, 31
Capital investment ......................... 14, 23
Child and dependent care ...................... 17
Community rehabilitation program ............. 14, 22
Dairy and livestock farm investment .............. 22
Development zones ........................ 14, 23
Earned income ............................... 26
Early stage seed investment ............... 8, 23, 25
Economic development ..................... 14, 23
Electronic medical records ..................... 23
Electronics and information technology
manufacturing zone ...................... 14, 31
Employee college savings account contribution .. 14, 22
Enterprise zone jobs .................... 14, 30, 31
Ethanol and biodiesel fuel pump ................. 22
Farmland preservation .................... 10, 14, 27
Film production company investment ............. 22
Film production services ....................... 22
Health insurance risk-sharing ................... 22
Homestead ............................. , 27, 31
Internet equipment ............................ 23
Itemized deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Jobs tax .............................. 14, 30, 31
Low-income housing ........................ 8, 25
Manufacturer’s sales tax ....................... 22
Manufacturing and agriculture ................ 14, 22
Manufacturing investment ................... 14, 22
Married couple ............................... 21
Opportunity zone investment .................... 23
Postsecondary education ...................... 22
Repayment .................................. 27
Research ............................. 14, 22, 30
School property tax credit ...................... 17
State historic rehabilitation ................ 7, 22, 25
Supplement to federal historic rehabilitation ... 8, 22, 25
Tax paid to another state ....................... 23
Technology zone ............................. 23
Veteran employment credit ..................... 22
Veterans and surviving spouses property tax ....... 28
Water consumption ........................... 22
Working families tax .......................... 20
Death of a taxpayer ............................ 10
Dependents ................................ 3, 15
Differences in federal and Wisconsin law ........... 13
Disability income exclusion ...................... 15
Disregarded entity .............................. 6
Donations .................................... 24
Electronic filing ................................. 4
Estimated tax ............................ , 26, 32
Exemptions ................................... 15
Extension of time to file .......................... 4
Farm loss carryover ............................ 15
Federal adjusted gross income ................... 13
Page
Index
