Wisconsin Tax Form 1A - Income Tax Return (Short Form) Instructions
New for 2008
Social Security Benefits- Social security benefits are no longer taxable for Wisconsin. The Retirement Benefit Worksheet on page 8 has been redesigned to eliminate the line for entering such benefits.
Medical Care Insurance- Persons who are employees and those who have no employer (including retired persons) may now claim a subtraction for medical care insurance premiums on Form 1A. See page 9.
TeleFile- The TeleFile program has been eliminated due to decreased usage of this revenue.wi.gov file-by-telephone option.
General Instructions
Who Must File
Refer to the table to see if you are required to file a return for 2008.
| Filing status | Age as of December 31,2008 | You must file if your gross income* (or total gross income of husband and wife) during 2008 was: |
| Single | Under 65 . . . . . | $9,660 or more |
| 65 or older . . . . | $9,910 or more | |
| Married-filing joint return | Both spouses under 65. . . | $18,000 or more |
| One spouse 65 or older . . . | $18,000 | |
| Both spouses 65 or older . . | $18,040 | |
| Married-filing separate return | Any age . . . . . . | $9,000 or more (applies to each spouse individually must use Form 1) |
| Head of household | Under 65 . . . . . | $12 ,2 70 or more |
| 65 or older . . . . | $12,520 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 the portion of your social security benefits that is not taxable on your Wisconsin return.
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 2008 if :
- You could be claimed as a dependent on someone else's return and either of the following applies:
- Your gross income was more than $900 and it included at least $301 of unearned income, or
- Your gross income (total unearned income and earned income) was more than
- $8,960 if single,
- $11,570 if head of household,
- $16,140 if married filing jointly, or
- $7,660 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 W-2. Earned income includes wages, tips, and scholarship and fellowship grants that were reported to you on a W-2.
- You owe a penalty on an IRA, retirement plan, Coverdell education savings account, or Archer medical savings account.
- You were a nonresident or part-year resident of Wisconsin for 2008 and your gross income was $2,000 or more. If you were married, you must file a return if the combined gross income of you and your spouse was $2,000 or more. (You must file Form 1NPR.)
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 2008.
- You claim the earned income credit or the veterans and surviving spouses property tax credit.
E-Filing (Electronic Filing)
Electronic filing is the fastest way to get your federal and state income tax refunds. If you choose to have your Wisconsin refund deposited directly in a financial institution account, it may be issued in as few as five working days. Checks may be issued in as few as seven working days.
You may pay by electronic funds transfer if you file electronically. File early and schedule payment as late as April 15. Go to www.revenue.wi.gov/faqs/pcs/e-faq3.html for more information.
To file your Wisconsin income tax return electronically, you can use ...
- Wisconsin e-file Available for free on the Department of Revenue website at www.revenue.wi.gov. These Wisconsin forms are submitted electronically after you complete them.
- A tax professional Check your local telephone directory for the names of tax professionals who offer electronic filing, or visit our website atwww.revenue.wi.gov/eserv/city/index.html.
- Tax preparation software Purchase off-the-shelf tax preparation software to install on your computer, or connect to one of the private vendor websites that offer electronic filing. For more information, visit our website at www.revenue.wi.gov/ eserv/webased.html or www.revenue.wi.gov/eserv/ offshelf.html.
When to File/Extension of Time to File
Your return is due April 15, 2009.
If you cannot file on time, you can get an extension. You may 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 the department prior to the time you file your Wisconsin return. When you file your Form 1 enclose either:
- a copy of your federal extension application (for example, Form 4868) or
- 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, 2009. This applies even though you may have an extension of time to file. If you do not file your return by April 15, 2009, or during an extension period, you are subject to 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, 2009. Submit the payment with a 2008 Wisconsin Form 1-ES. You can get this form from our website at www.revenue.wi.gov or at any Department of Revenue office. (Exception You will not be charged interest during an extension period if (1) you served in support of Operation Iraqi Freedom in the United States, or (2) you qualify for a federal extension because of service in a combat zone. 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 2, 2009, to avoid paying interest for underpayment of estimated tax. Farmers and fishers are individuals who earn at least two-thirds of their gross income 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 Iraqi Freedom in the United States, fill in "01" in the Special Conditions box. If you qualify for an extension because of service in a combat zone, fill in "02" in the box. If you qualify for an extension because of a presidentially-declared disaster, fill in "03" in the box and indicate the specific disaster on the line provided (for example, Hurricane Katrina).
Tax Help or Additional Forms
You can get tax help, forms, or publications at any of the following Department of Revenue offices:
(Note Do not mail your completed return to any of the addresses listed below. Completed returns should be mailed to the address shown on the return.)
Madison -
Customer assistance:
2135 Rimrock Rd.
Mail Stop 5-77
PO Box 8949
(zip code 53708-8949)
phone: (608) 266-2772
e-mail: income@revenue.wi.govForms requests:
Mail Stop 5-77
PO Box 8949
(zip code 53708-8949)
phone: (608) 266-1961
website: www.revenue.wi.gov
Milwaukee -
State Office Bldg., 819 N. 6th St., Rm. 408
(zip code 53203-1682)
income tax information (414) 227-4000
forms requests (414) 227-4000
Appleton -
265 W. Northland Ave.
(zip code 54911-2091)
phone: (920) 832-2727
Eau Claire -
State Office Bldg., 718 W. Clairemont Ave.
(zip code 54701-6190)
phone: (715) 836-2811
Other offices open on a limited schedule (generally Mondays) are: Baraboo, Beaver Dam, Elkhorn, Fond du Lac, Grafton, Green Bay, Hayward, Hudson, Janesville, Kenosha, LaCrosse, Lancaster, Marinette, Oshkosh, Rhinelander, Sheboygan, Superior, Waukesha, Wausau, and Wisconsin Rapids.
Internet Address You can access the department's website 24 hours a day, seven days a week, at www.revenue.wi.gov. From this website, you can:
- Complete electronic forms and submit them for free
- Download forms, schedules, instructions, and publications
- View answers to frequently asked questions
- E-mail us comments or request help
- File your return electronically
TTY Equipment Telephone help is available using TTY equipment. Call (608) 267-1049 in Madison or (414) 227-4147 in Milwaukee. These numbers are to be used only when calling with TTY equipment.
Questions About Refunds
Call: (608) 266-8100 in Madison or
1-866-WIS-RFND (1-866-947-7363)
toll-free within the U.S. or Canada
Visit our Website: www.revenue.wi.gov
If you need to contact us about your refund, please wait at least 10 weeks after filing your return. Refund information may not be available until that time.
You may call one of the above numbers or write to Department of Revenue, Mail Stop 5-77, PO Box 8949, Madison WI 53708-8949. If you call, you will need your social security number and the dollar amount of your refund.
An automated response is available 24 hours a day, 7 days a week, 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 4:15 p.m. by calling (608) 266-2772 in Madison or (414) 227-4000 in Milwaukee (long-distance charges, if applicable, will apply). You may also get information on your refund using our secure Internet website at www.revenue.wi.gov.
Line Instructions
Follow these line instructions to complete your Form 1A. Prepare one copy of Form 1A for your records and another copy to be filed with the department.
Use black ink to complete the copy that you fi le with the department.
Social Security Number
Fill in your social security number. Also fill in your spouse’s social security number if married filing a joint return.
Name and Address
Print or type your legal name and address. If you are married filing a joint return, fill in your spouse’s name (even if your spouse did not have any income).
If you filed a joint return for 2007 and you are fi ling a joint return for 2008 with the same spouse, be sure to enter your names and social security numbers in the same order as on your 2007 return.
Fill in your PO Box number only if your post office does not deliver mail to your home.
Filing Status
Check the appropriate space to indicate your fi ling status. More than one filing status may apply to you. If it does, choose the one that will give you the lowest tax.
Single- You may check “single” if any of the following was true on December 31, 2008:
- You were never married, or
- You were legally separated under a final decree of divorce or separate maintenance, or
- You were widowed before January 1, 2008, and did not remarry in 2008.
Married filing joint return- Most married couples will pay less tax if they file a joint return. Check “married filing joint return” if any of the following is true:
- You were married as of December 31, 2008, or
- Your spouse died in 2008 and you did not remarry in 2008, or •
- You were married at the end of 2008 and your spouse died in 2009 before filing a 2008 return.
A marriage means only a legal union between a man and a woman as husband and wife.
A husband and wife may file a joint return even if only one had income or if they did not live together all year. However, both persons must sign the return.
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 or parent) may be able to use this filing status. Certain married persons who lived apart from their spouse for the last 6 months of 2008 who 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 2008 may also be able to use this status.
If you are married and qualify to file as head of household, be sure to check both the head of household filing status and the married space next to the arrow.
If you do not have to file a federal return, contact any department office to see if you qualify. If you fi le your federal return as a qualifying widow(er), you may file your Wisconsin return as head of household.
Note If you are married and your filing status is head of household, you should get Publication 109, Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2008. This publication has information on what income you must report.
State Election Campaign Fund
You may designate $1 to this fund. If you are married, your spouse may also designate $1. Designating an amount will neither change your tax nor reduce your refund.
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, 2008. Also fill in the name of the county.
School District Number
See the list of school district numbers on page 23. Fill in the number of the school district in which you lived on December 31, 2008.
Special Conditions
Certain persons have to enter information in the Special Conditions section. For information on when to complete this section, see:
- Special conditions under When to File/Extension of Time to File, page 5.
- Death of a Taxpayer, page 22.
- Instructions for enclosing a divorce decree and injured spouse form, page 20.
If more than one special condition applies, fill in “99” in the Special Conditions box.
Rounding Off to Whole Dollars
The form has preprinted zeros in the place used to enter cents. All amounts filled in the form should be rounded to the nearest dollar. To do so, drop amounts under 50 cents and increase amounts from 50 cents to 99 cents to the next whole dollar. For example, $129.39 becomes $129 and $236.50 becomes $237.
Round off all amounts. But if you have to add two or more amounts to figure the amount to fill in on a line, include cents when adding and only round off the total. If completing the form by hand, DO NOT USE COMMAS when filling in amounts.
Line 1 Wages, Salaries, Tips, Etc.
Fill in on line 1 the amount from line 7 of your federal Form 1040A or 1040 or line 1 of Form 1040EZ.
If the amount on line 1 of Form 1A includes taxable scholarship or fellowship income not reported on a W-2, write “SCH” and the amount of that income in the space to the left of line 1.
Exception- If you were a member of the Reserves or National Guard and served on active duty, do not include on line 1 any military pay that was included on your W-2 and was:
- Received from the federal government,
- Received after being called into active federal service or into special state service authorized by the federal Department of Defense, and
- Paid to you for a period of time during which you were on active duty.
Caution The subtraction only applies to members of the Reserves or National Guard who are called into active federal service under 10 USC 12302(a) or 10 USC 12304 or into special state service under 32 USC 502(f). However, it does not apply to pay that members of the Reserves and National Guard receive for their weekend and two-week annual training or to a person who is serving on active duty or full-time duty in the active guard reserve (AGR) program.
Line 2 Interest
Fill in on line 2 the amount from line 8a of your federal Form 1040A or 1040 or line 2 of your Form 1040EZ.
Exceptions-
- Interest from state and municipal bonds must be included on line 2. (If you were required for federal purposes to allocate expenses to this income, reduce the amount to be filled in by such expenses.)
- Interest from securities of the U.S. government should not be included on line 2. This interest is not taxable. If either exception applies, complete the Interest Worksheet below to determine the amount to fill in on line 2.
Interest Worksheet |
|
| 1. Interest from line 8a of your federal Form 1040A or 1040 or line 2 of Form 1040EZ | 1.___________ |
| 2. State and municipal bond interest* | 2.___________ |
| 3. Add lines 1 and 2 | 3.___________ |
| 4. Interest from U.S. bonds and other U.S. securities which is included in your federal income** | 4.___________ |
| 5. Subtract line 4 from line 3. Fill in here and on line 2 of Wisconsin Form 1A | 5.___________ |
* This will generally be the amount on line 8b of your federal Form 1040A or 1040, or the tax-exempt interest shown by line 2 of Form 1040EZ. However, do not include interest from the following securities:
Income from these securities is exempt from Wisconsin tax whether received by a direct owner of these securities or by a shareholder in a mutual fund which invests in these securities. **Do not include on line 4 of the worksheet, interest from Ginnie Mae (Government National Mort gage Association) securities and other similar securities which are “guaranteed” by the United States government. You must include interest from these securities in your Wisconsin income. |
|
Line 3 Ordinary Dividends
Fill in on line 3 the amount from line 9a of your federal Form 1040A or 1040.
Note A mutual fund may invest in U.S. government securities. If it does, a portion or all of its ordinary dividend may not be taxable by Wisconsin. If your mutual fund advised you that all or a portion of its ordinary dividend is from investments in U.S. government securities, do not include that portion on line 3.
Line 4 Capital Gain Distributions
Fill in 40% of the capital gain distribution that you reported on line 10 of federal Form 1040A or line 13 of Form 1040. (Caution If line 13 of Form 1040 includes a loss or an amount other than a capital gain distribution, you may not file Form 1A. You must file Form 1.)
Line 5 Unemployment Compensation
If you received unemployment compensation in 2008, you may have to pay tax on some or all of it. To see if any of the un employment compensation paid to you is taxable, fill in the Unemployment Compensation Worksheet below.
Unemployment Compensation Worksheet Check only one box.
|
|
| 1. Fill in unemployment compensation from line 13 of federal Form 1040A (line 3 of Form 1040EZ or line 19 of Form 1040)..... | 1._____________ |
| 2. Fill in your federal adjusted gross income from line 21 of federal Form 1040A (line 4 of Form 1040EZ or line 37 of Form 1040).... |
2._____________ |
| 3. Fill in – • $18,000 if you checked box A; or • -0- if you checked box B; or • $12,000 if you checked box C or D ... |
3._____________ |
| 4. Fill in taxable social security benefits, if any, from line 14b of federal Form 1040A (line 20b of Form 1040) .......... | 4._____________ |
| 5. Fill in taxable refunds, credits, or offsets, if any, from line 10 of federal Form 1040 .......... | 5._____________ |
| 6. Add lines 3, 4, and 5 .......... | 6._____________ |
| 7.Subtract line 6 from line 2. If zero or less, fi ll in -0- here and on line 5 of Form 1A and do not complete lines 8 and 9. Otherwise, go on to line 8..... | 7._____________ |
| 8. Fill in one-half of the amount on line 7............ | 8._____________ |
| 9. Fill in the smaller amount of line 1 or line 8. Also fill in this amount on line 5 of Form 1A........... |
9._____________ |
Line 6 Taxable IRA Distributions, Pensions, and Annuities
Fill in on line 6 the total of your taxable IRA distributions, pensions, and annuities. Use the Retirement Benefit Worksheet below to determine the amount to fi ll in.
Retirement Benefit Worksheet |
|
| 1. Fill in taxable IRA distributions from line 11b of federal Form 1040A or line 15b of Form 1040 | 1.____________ |
| 2. Fill in taxable pensions and annuities from line 12b of federal Form 1040A or line 16b of Form 1040 | 2.____________ |
| 3. Add lines 1 and 2 | 3.____________ |
| 4. Nontaxable retirement benefits (see instructions below) | 4.____________ |
| 5. Subtract line 4 from line 3. Fill in here and on line 6 of Form 1A | 5.____________ |
Nontaxable retirement benefits- The following retirement benefits are not taxable for Wisconsin:
- Wisconsin does not tax railroad retirement benefits. Did you include an amount that you received from the U.S. Railroad Retirement Board in your federal income on line 12b of Form 1040A or line 16b of Form 1040? If yes, fill in such amount on line 4 of the Retirement Benefit Worksheet.
- Wisconsin does not tax military retirement Benefits or certain uniformed services retirement Benefits. Include on line 4 of the Retirement Benefit Worksheet retirement payments from:
- The U.S. military retirement system (including payments from the Retired Serviceman’s Family Protection Plan).
- The U.S. government that relate to service with the Coast Guard, the commissioned corps of the National Oceanic and Atmospheric Administration, or the commissioned corps of the Public Health Service.
- Include on line 4 of the Retirement Benefit Worksheet any payments received from the retirement systems listed in A and B on page 9 provided:
- You were retired from the system before January 1, 1964, OR
- You were a member of the system as of December 31, 1963, retiring at a later date and payments you receive are from an account established before 1964, OR
- You are receiving payments from the system as the beneficiary of an individual who met either condition 1 or 2.
The amount you fill in on line 4 of the worksheet cannot be more than the amount of such payments that you included in your federal income.
The specific retirement systems are:
A. Local and state retirement systems- Milwaukee City Employees, Milwaukee City Police Officers, Milwaukee Fire Fighters, Milwaukee Public School Teachers, Milwaukee County Employees, Milwaukee Sheriff, and Wisconsin State Teachers retirement systems.
B. Federal retirement systems- United States Government civilian employee retirement systems. Examples of such retirement systems include the Civil Service Retirement System and the Federal Employees’ Retirement System.
Note Do not include any of the following as a nontaxable retirement benefit on line 4 of the Retirement Benefit Worksheet:
- Payments received as a result of voluntary tax- sheltered annuity deposits made in any of the retirement systems listed in A or B above.
- Payments received from any of the retirement systems listed in A or B if you first became a member after December 31, 1963. This applies even though pre-1964 military service may have been counted as creditable service in computing your retirement benefit.
- Payments from the federal Thrift Savings Plan.
CAUTION Your retirement benefits are exempt only if they are based on qualified membership in one of the retirement systems listed in A or B above. Qualified membership is membership that began before January 1964 as explained on page 8. Any portion of your retirement benefit based on membership in other retirement systems (or based on employment that began after December 31, 1963) is taxable.
Example 1 You were a member of the Wisconsin State Teachers Retirement System as of December 31, 1963. You left teaching after 1963 and withdrew the allowable amount from your retirement account. This closed the account. You later returned to teaching. A new retirement account was then established for you. Retirement benefits from this new account (established after 1963) do not qualify for the exemption.
Example 2 You were employed as a teacher from 1960-1965. You were a member of the Wisconsin State Teachers Retirement System during that time. From 1966 until retirement, you were employed by a state agency (not as a teacher). You were then a member of the Wisconsin Retirement System. You receive an annuity from the Department of Employee Trust Funds. The annuity is based on employment in both retirement systems. Only the portion of the annuity that is due to membership in the Wisconsin State Teachers Retirement System is exempt. You may use the following formula to figure the exempt amount:
Years of creditable service in an exempt plan Total years of creditable service |
x | Annuity included in federal income |
= | Exempt portion of annuity |
Note You may have received a separate Form 1099-R for the taxable and exempt portions of your annuity. In this case, you may use the Form 1099-R information instead of the above formula.
Line 8 IRA Deduction
Fill in on line 8 the amount from line 17 of your federal Form 1040A or line 32 of federal Form 1040.
Line 9 Student Loan Interest Deduction
Fill in on line 9 the amount from line 18 of your federal Form 1040A or line 33 of federal Form 1040.
Line 10 Medical Care Insurance
You may be able to subtract all or a portion of the amount you paid for medical care insurance as follows:
- If you had no employer in 2008, you may be able to subtract 66.7% of the amount paid for insurance. For example, this would apply to retired persons.
- If you were employed in 2008 and your employer paid part of the cost of your insurance, you may be able to subtract 10% of the amount you paid for the insurance.
- If you were employed in 2008 and your employer did not pay any part of the cost of your insurance, you may be able to subtract 100% of the amount you paid for the insurance.
“Medical care insurance” means a medical care insurance policy that provides surgical, medical, hospital, major medical, or other health service coverage. The policy may cover you, your spouse, and dependents. It does not include premiums for:
- Long-term care insurance,
- Life insurance,
- Policies providing payment for loss of earnings,
- Policies for loss of life, limb, sight, etc.,
- Policies that pay a guaranteed amount each week for a stated number of weeks if you are hospitalized for sickness or injury,
- The part of your car insurance premiums that provides medical insurance coverage for all persons injured in or by your car, and
- Medical care insurance if you elected to pay these premiums with tax-free distributions from a retirement plan. In this case, the premiums would have been paid directly to the insurance provider by the plan.
Do not include insurance premiums paid by an employer unless the premiums are included as wages in box 1of your Form W-2. Premiums that are deducted pre-tax are not included in box 1 of your Form W-2 and may not be included as payment for medical care insurance.
If you received social security benefits, Medicare premiums (for example, Parts B and D) deducted from your benefits are payments for medical care insurance.
If you participate in your employer’s fringe benefit cafeteria plan and agree to a voluntary salary reduction in return for a medical care insurance benefit, you may not consider the amount of your salary reduction an amount you paid for medical care insurance. You cannot subtract premiums paid with money that has not been included in your gross income. These programs may be known as flexible spending accounts, employee reimbursement accounts, etc.
Complete the Medical Care Insurance Worksheet at the top of the next column to determine your subtraction.
Note If you were employed for only part of the year or worked part-time, you may have to prorate the medical care insurance on the basis of number of weeks worked during the year to total weeks (52) in the year. Any time you work one or more days during a week, you will be considered to have worked one week.
Example You were retired for all of 2008. You had a part-time job and worked one day per month during the year. Therefore, you are considered to have worked 12 weeks during the year. Your employer did not pay any portion of your health insurance. You paid $8,000 for health insurance during the year. You may claim $1,840 as an amount paid for medical care insurance while you were an employee whose employer did not contribute toward the cost of your insurance computed as follows:
12 (weeks worked) 52 (weeks in a year) |
= | .23 x $8,000 |
= | $1,840 |
Fill in $1,840 on line 5 of the worksheet. The balance of $6,160 ($8,000 - $1,840) is filled in on line 1 as the amount paid during a period in which you had no employer.
Line 13 Dependents
Check line 13 if your parent (or someone else) can claim you (or your spouse) as a dependent on his or her return. You must check the line even if that person chose not to claim you.
Medical Care Insurance Worksheet |
|
| 1. Amount you paid in 2008 for medical care insurance during a period in which you had no employer | 1.____________ |
| 2. Multiply line 1 by .667 (66.7%) and fill in result | 2.____________ |
| 3. Amount you paid in 2008 for medical care insurance during a period in which you were employed and your employer paid a portion of the cost of your insurance | 3.____________ |
| 4. Multiply line 3 by .10 (10%) | 4.____________ |
| 5. Amount you paid in 2008 for medical care insurance during a period in which you were an employee and your employer did not contribute toward the cost of your insurance | 5.____________ |
| 6. Add lines 2, 4, and 5 | 6.____________ |
| 7. Total taxable wages, salaries, tips, and unearned income (for both spouses if married filing jointly) | 7.____________ |
| 8. Fill in the smaller of line 6 or 7. This is your subtraction for medical care insurance. Fill in here and on line 10 of Form 1A | 8.____________ |
Line 14 Standard Deduction
Use the amount on line 12 to find the standard deduction for your filing status from the Standard Deduction Table on page 31. But, if you checked line 13, your standard deduction may be limited. Use the worksheet below to figure the amount to fill in on line 14.
Standard Deduction Worksheet for Dependents |
|
| A. Wages, salaries, and tips from line 1 of Form 1A. (Do not include taxable scholarships or fellowships not reported on a W-2) | A.____________ |
| B. Addition amount | B. 300. |
| C. Add lines A and B. If total is less than $900, fill in $900 | C.____________ |
| D. Using the amount on line 12 of Form 1A, fill in the standard deduction for your fi ling status from table, page 31 | D.____________ |
| E. Fill in the SMALLER of line C or D here and on line 14 of Form 1A | E.____________ |
Line 16 Exemptions
Complete lines 16a and 16b. 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. Fill in the total of the amounts on lines 16a and 16b on line 16c.
Line 16a
If you filed:
- Federal Form 1040 or 1040A, your number of exemptions is found in box 6d of your federal return.
- – Federal Form 1040EZ, your number of exemptions is:
0 – If you are single and you checked the “You” box on line 5 of your federal return, or if you are married filing jointly and you checked both the “You” and “Spouse” boxes on line 5 of your federal return.
1 – If you are single and did not check the “You” box on line 5 of your federal return, or if you are married filing jointly and you checked only one box (either “You” or “Spouse”) on line 5 of your federal return.
2 – If you are married filing jointly and did not check either box on line 5 of your federal return.
Line 16b
If you or your spouse were 65 or older on December 31, 2008, check the appropriate lines. Your number of exemptions is equal to the number of lines checked.
You may claim the $250 exemption on line 16b for you or your spouse only if you or your spouse are allowed the $700 exemption on line 16a.
Line 18 Tax
Use the amount on line 17 to find your tax in the Tax Table on pages 24-29. Fill in the amount of your tax on line 18.
EXCEPTION If the amount on line 17 is $100,000 or more, use the Tax Computation Worksheet on page 30 to compute your tax.
Line 19 Armed Forces Member Credit
The armed forces member credit is available to certain members of the U.S. armed forces. You may claim the credit if you meet all of the following:
- You were on active duty, and
- You received military pay from the federal government in 2008, and
- The military pay was for services performed while stationed outside the United States.
Note You may not claim the armed forces member credit if you were on active duty as a member of the Reserves or National Guard and you excluded certain military pay from your income. See the Exception in the line 1 instructions for information on the exclusion.
The credit is equal to the amount of military pay you received for services performed while stationed outside the United States, but not more than $300. If you are married filing a joint return and both spouses qualify for the credit, each may claim up to $300.
Line 20 Renter’s and Homeowner’s School Property Tax Credit
You may claim a credit if you paid rent during 2008 for living quarters used as your primary residence OR you paid property taxes during 2008 on your home.
You are eligible for a credit whether or not you claim homestead credit on line 32.
Note 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 credits claimed on lines 20a and 20b (lines 8a and 8b on Form WI-Z) cannot be more than $300 ($150 if 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.
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 husband and wife) jointly own a home or share rented living quarters, each may claim a credit. However, the property taxes and rent paid must be divided between the owners or occupants. See the instructions for lines 20a and 20b.
Line 20a (Line 8a of Form WI-Z) How to Figure the Renter’s School Property Tax Credit
Step 1 Rent Paid in 2008- Fill in on the appropriate line(s) the total rent that you paid in 2008 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. Don’t include rent paid for housing that is exempt from property taxes (for example, rent for a university dormitory, nonprofit senior housing, or public housing). (Property owned by a public housing authority is considered tax-exempt unless that authority makes payments 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 your rent included food, housekeeping, medical, or other services, reduce your rent paid in 2008 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 that you paid in 2008.
For example, if you and two other persons rented an apartment and paid a total rent of $3,000 in 2008, and you each paid $1,000 of the rent, each could claim a credit based on $1,000 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 in your rent, use Column 2. Fill in your credit on line 20a (line 8a of Form WI-Z).
Exception If you paid both rent where heat was included and rent where heat was not included, complete the worksheet at right.
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Line 20b (Line 8b of Form WI-Z)
How to Figure the Homeowner’s School Property Tax Credit
Step 1 Property Taxes Paid on Home in 2008- Fill in the amount of property taxes that you paid in 2008 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 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 2008.
Property taxes are further limited as follows:
- If you bought or sold your home during 2008, 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.
- If you owned a mobile home during 2008, 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 20a (line 8a of Form WI-Z). Homeowner’s School Property Tax Credit Table*
- 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 refl ects your percentage of ownership. For example, if you and another person (not 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.
Step 2 Use the Homeowner’s School Property Tax Credit Table on page 13 to figure your credit. Fill in the amount of your credit on line 20b (line 8b on Form WI-Z).
Caution If you also claimed the renter’s credit on line 20a (line 8a on Form WI-Z), the total of your renter’s and homeowner’s credits may not be more than $300 ($150 if married filing as head of household).
Line 21 (Line 9 of Form WI-Z) Working Families Tax Credit
If your income is less than the amount indicated below for your filing status, 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.
Single or Head of Household
- If the amount on line 12 of Form 1A (line 1 of Form WI-Z) is $9,000 or less, your working families tax credit is equal to your tax. Fill in the amount from line 18 of Form 1A (line 7 of Form WI-Z) on line 21 of Form 1A (line 9 of Form WI-Z).
- If the amount on line 12 of Form 1A (line 1 of Form WI-Z) is more than $9,000 but less than $10,000, use the worksheet at the top of the next column to compute your working families tax credit.
- If the amount on line 12 of Form 1A (line 1 of Form WI-Z) is $10,000 or more, leave line 21 blank (line 9 of Form WI-Z). You do not qualify for the working families tax credit.
Married Filing a Joint Return
- If the amount on line 12 of Form 1A (line 1 of Form WI-Z) is $18,000 or less, your working families tax credit is equal to your tax. Fill in the amount from line 18 of Form 1A (line 7 of Form WI-Z) on line 21 of Form 1A (line 9 of Form WI-Z).
- If the amount on line 12 of Form 1A (line 1 of Form WI-Z) is more than $18,000 but less than $19,000, use the worksheet at the top of the next column to compute your working families tax credit.
- If the amount on line 12 of Form 1A (line 1 of Form WI-Z) is $19,000 or more, leave line 21 blank (line 9 of Form WI-Z). You do not qualify for the working families tax credit.
Working Families Tax CreditWorksheet |
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Do not complete this worksheet if:
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| 1. Amount from line 18 of Form 1A (line 7 of Form WI-Z) | 1._____________ |
| 2. Total credits from lines 19, 20a, and 20b of Form 1A (lines 8a and 8b of Form WI-Z) | 2._____________ |
| 3. Subtract line 2 from line 1 . | 3._____________ |
| 4. Fill in $10,000 ($19,000 if married filing a joint return) | 4._____________ |
| 5. Fill in amount from line 12 of Form 1A (line 1 of Form WI-Z) | 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 21 of Form 1A (line 9 of Form WI-Z) | 8._____________ |
Line 22 Married Couple Credit
You may be able to claim the married couple credit if:
- You are married filing a joint return, and
- You and your spouse are both employed.
Fill in the schedule on page 2 of Form 1A to figure your credit. Each spouse must list his or her earned income separately in column (A) or (B) of the schedule. “Earned income” includes taxable wages, salaries, tips, disability income treated as wages, scholarships or fellowships (only amounts reported on a W-2), and other employee compensation. Earned income that is not taxable to Wisconsin cannot be used in computing the credit.
Earned income does not include interest, dividends, unemployment compensation, IRA distributions, deferred compensation, pensions, annuities, or income that is not taxable to Wisconsin. Do not consider marital property laws, marital property agreements, or unilateral statements in figuring each spouse’s earned income.
Caution Earned income is generally the amount shown on line 1 of Form 1A. However, the following items that may be included on line 1 of Form 1A cannot be used in computing the credit:
- Deferred compensation
- Scholarship and fellowship income not reported on a W-2.
Fill in the amount of your credit from line 6 of the schedule on line 22 of Form 1A. The maximum credit allowable is $480.
Line 26 (Line 13 of Form WI-Z)
Sales and Use Tax Due on Out-of-State Purchases
Did you make any taxable pur chases from out-of-state firms during 2008 on which sales and use tax was not charged? If yes, you must report Wisconsin sales and use tax on these purchases on line 26 of Form 1A (line 13 of Form WI-Z) 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, cassettes, video tapes, 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% sales and use tax rate. You owe $15 Wisconsin tax ($300 x 5% = $15) on this purchase.
Complete the worksheet below to determine whether you are liable for Wisconsin sales and use tax.
Worksheet for Computing
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Sales and Use Tax Rate Chart In all Wisconsin counties except those shown in a through d below,the tax rate was 5.5% for all of 2008.
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Line 27 Donations
You may designate amounts as a donation to one or more of the programs listed on lines 27a through 27g. Your donation will either reduce your refund or be added to tax due. Add the amounts on lines 27a through 27g and fill in the total on line 27h.
Line 27a 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 27a.
Line 27b Packers Football Stadium Donation- Your Packer football stadium donation will be used for maintenance and operating costs of the professional football stadium in Green Bay. Fill in the amount you want to donate on line 27b.
Line 27c Breast Cancer Research Donation-Your breast cancer research donation will be divided equally between the Medical College of Wisconsin, Inc., and the University of Wisconsin Comprehensive Cancer Center for breast cancer research projects. Fill in the amount you want to donate on line 27c.
Line 27d Veterans Trust Fund Donation- Your donation to the Veterans Trust Fund will be used by the Wisconsin Department of Veterans Affairs for the benefit of veterans or their dependents. Fill in the amount you want to donate on line 27d.
Line 27e 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 27e.
Line 27f Firefighters Memoria- You may donate an amount towards a firefighters memorial. Fill in the amount you want to donate on line 27f.
Line 27g Prostate Cancer Research Donation- Your prostate cancer research donation will be divided equally between the Medical College of Wisconsin, Inc., and the University of Wisconsin Comprehensive Cancer Center for prostate cancer research projects. Fill in the amount you want to donate on line 27g.
Line 29 Wisconsin Income Tax Withheld
Add the Wisconsin income tax withheld shown on your withholding statements. Wisconsin tax withheld is shown in Box 17 of Form W-2 or Box 10 of Form 1099-R, but only if Wisconsin is the state identified in Box 15 of Form W-2 or Box 11 of Form 1099-R. Fill in the total on line 29. Enclose readable copies of your withholding statements.
DO NOT:
- claim credit for tax withheld for other states.
- claim amounts marked social security or Medicare tax withheld.
- claim credit for federal tax withheld.
- include withholding statements from other tax years.
- write on or change or attempt to correct the amounts on your withholding statements.
It is your responsibility to ensure that your employer or other payer has provided withholding statements that:
- Are clear and easy to read.
- Show withholding was paid to Wisconsin.
If you do not have a withholding statement or need a corrected statement, contact your employer or other payer.
Line 30 2008 Estimated Tax Payments and Amount Applied from 2007 Return
Fill in any payments you made on your estimated Wisconsin income tax (Form 1-ES) for 2008. Include any overpayment from your 2007 return that you were allowed as credit to your 2008 Wisconsin estimated tax.
If you are married filing a joint return, fill in the total of:
- any separate estimated tax payments made by each spouse,
- any joint estimated tax payments, and
- any overpayments from your 2007 returns that you and your spouse were allowed as credit to 2008 Wisconsin estimated tax.
Follow these instructions even if your spouse died in 2008 or in 2009 before filing a 2008 return.
Name Change- If you changed your name because of marriage, divorce, etc., and you made estimated tax payments using your former name, enclose a statement with Form 1A. On the statement, explain all the payments you and your spouse made for 2008 and the name(s) and social security number(s) under which you made them.
Line 31 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 Wisconsin earned income credit. However, you must have been a resident of Wisconsin for the entire year.
To claim the Wisconsin earned income credit, complete the following steps and fill in the required information in the spaces provided on line 31.
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”).
CAUTION For federal purposes only your fi rst two qualifying children are counted. For Wisconsin purposes all of your qualifying children are counted.
Step 2 Fill in the federal earned income credit from line 40a of federal Form 1040A or line 64a of federal Form 1040.
Step 3 Fill in the percentage rate which applies to you.
Number of qualifying children (see Step 1 above) |
Fill in this percentage rate |
1 |
4% |
2 |
14% |
3 or more |
43% |
Step 4 Multiply the amount of your federal credit (Step 2) by the percentage determined in Step 3. Fill in the result on line 31. This is your Wisconsin credit.
Enclose With Your Return- Enclose a copy of your federal Schedule EIC with Form 1A. The Schedule EIC requests information for two qualifying children. If you have a third qualifying child, also enclose a sheet giving the same information as requested on the Schedule EIC for your third child. Failure to provide this information may delay your refund.
Note If the IRS is computing your federal earned income credit and you want the department to compute your Wisconsin earned income credit for you, fill in the number of qualifying children in the space provided on line 31. Write EIC in the space to the right of line 31. Complete your return through line 33. Enclose a copy of your federal return (Form 1040A or Form 1040) with Form 1A.
Line 32 Homestead Credit
If you are claiming homestead credit, fill in on line 32 the amount of your credit from line 19 of Schedule H or line 14 of Schedule H-EZ, the homestead credit claim form. Attach your completed Schedule H or H-EZ to Form 1A.
Note To see if you may qualify for homestead credit, see the Special Instructions on page 21.
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.
An “eligible unremarried surviving spouse” means an unremarried surviving spouse of one of the following, as verified by the Wisconsin Department of Veterans Affairs:
- An individual who had served on active duty in the U.S. armed forces or in forces incorporated as part of the U.S. armed forces, who was a resident of Wisconsin at the time of entry into active service, and who, while a resident of Wisconsin, died while on active duty.
- An individual who had served on active duty under honorable conditions in the U.S. armed forces or in forces incorporated as part of the U.S. armed forces; who was a resident of Wisconsin at the time of entry into active service; who was at least 65 years of age at the time of his or her death or would have been 65 years of age at the close of the year in which the death occurred; who was a resident of Wisconsin at the time of his or her death; and who had a service- connected disability rating of 100% under 38 USC 1114 or 1134.
- An individual who had served in the National Guard or a reserve component of the U.S. armed forces, who was a resident of Wisconsin at the time of entry into that service, and who, while a resident of Wisconsin, died in the line of duty while on active or inactive duty for training purposes.
“Eligible veteran” means an individual who is at least 65 years of age and who is verified 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.
- Is currently a resident of Wisconsin for purposes of receiving veterans benefits.
- Has a service-connected disability rating of 100% under 38 USC 1114 or 1134.
Computing the Credit- The credit is equal to the property taxes paid 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.
If the principal dwelling 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 refl ects the ownership percentage of the claimant.
Exception
- Married filing a joint return If property is owned by an eligible veteran and his/her 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.
- Married not filing a joint return If property is owned by an eligible veteran and his/her 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.
If the principal dwelling is sold during the taxable year, the property taxes for the seller and buyer are the amount of the tax prorated to each in the closing agreement pertaining to the sale. If not provided in the closing agreement, the tax is 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” includes monthly mobile home municipal permit fees you paid to the municipality.
“Principal dwelling” means any dwelling and the land surrounding it that is reasonably necessary for use of the dwelling as a primary dwelling. 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.
Other Limitations- The credit must be claimed within 4 years of the unextended due date of the return. The credit is not allowed if you, or your spouse, claim the farmland tax relief credit, the school property tax credit, homestead credit, or farmland preservation credit.
Verification of Eligibility for the Credit- If you did not claim the credit in a prior year, before claiming the credit for 2008 you must request verification from the Wisconsin Department of Veterans Affairs indicating that you qualify for the credit. Use Form WDVA 2097 (which you can find in WDVA Brochure B0106) to submit your request, along with a copy of the veteran’s DD Form 214 and Veterans Administration disability award letter and, if applicable, the veteran’s death certificate, a marriage certifi cate, 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 www.dva.state.wi.us. You may submit these forms and supporting documents to your county veterans service officer or mail them to: Wisconsin Department of Veterans Affairs, 30 West Mifflin St., PO Box 7843, Madison WI 53707-7843. If you qualify, the Wisconsin Department of Veterans Affairs will send you a verification of your eligibility.
Note You do not have to obtain verification from the WDVA for 2008 if you previously received a verification for a prior year. If you still qualify for the credit, you may claim the credit but do not have to enclose verification.
Enclosures- Enclose a copy of your property tax bill, proof of payment, and a copy of the verification (if required) received from the Wisconsin Department of Veterans Affairs with your return.
Line 35 Amount You Overpaid
If line 34 is more than line 28, complete line 35 to determine the amount you overpaid.
Note 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 39 instructions to see if you owe
underpayment interest. If you owe underpayment interest and you show an overpayment on line 35, reduce the amount on line 35 by the amount of underpayment interest on line 39.
Line 36 Refund
Fill in on line 36 the amount from line 35 that you want refunded to you.
Note If you are divorced, see Enclosures on page 20. You may be required to enclose a copy of your judgment of divorce with your return.
Line 37 Amount of Line 35 to be Applied to your 2009 Estimated Tax
Fill in on line 37 the amount, if any, of the overpayment on line 35 you want applied to your 2009 estimated tax.
Line 38 Amount You Owe
If line 34 is less than line 28, complete line 38 to determine the amount you owe.
If the amount you owe with your return is $200 or more or you made late estimated tax payments, see the line 39 instructions.
To Pay by Check or Money Order- Make your check or money order payable to the Wisconsin Department of Revenue. Paper clip it to the front of your Form 1A.
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.
To Pay by Credit Card- You may use your Visa® Card, MasterCard®, American Express® Card, or Discover® Card. To pay by credit card, call toll free or access by Internet the service provider listed below. A convenience fee of 2.5% (minimum of $1) will be charged by the service provider based on the amount paid. You will be told what the fee is during the transaction and have the option to continue or cancel the transaction. If you pay by credit card before fi ling your return, enter on page 1 of Form 1A in the bottom left corner the confirmation number you were given at the end of the transaction and the tax amount you charged.
Official Payments Corporation
1-800-2PAY-TAX (1-800-272-9829)
1-866-621-4109 (Customer Service)
www.officialpayments.com
Note If you do not pay your Wisconsin income tax, the department may certify the unpaid amount to the Treasury Offset Program. Under federal law, the U.S.
Department of Treasury may reduce, or offset, any federal income tax refunds payable to you by the Internal Revenue Service (IRS) to satisfy unpaid state income tax debts. Unpaid amounts remain eligible for this offset until paid.
Line 39 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 tax payments. This is an interest charge that applies when you have not prepaid enough of your tax through withholding and/or estimated tax 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, see “Estimated Tax Payments Required for Next Year” on page 21.
Underpayment interest applies if:
- Line 38 is at least $200 and it is more than 10% of the tax shown on your return, or
- You did not pay enough estimated tax by any of the due dates. This is true even if you are due a refund.
The “tax shown on your return” is the amount on line 25 minus the amounts on lines 31, 32, and 33.
Exceptions- You will not owe underpayment interest if your 2007 tax return was for a tax year of 12 full months (or would have been had you been required to fi le) AND either of the following applies.
- You had no tax liability for 2007 and you were a Wisconsin resident for all of 2007, or
- The amounts on lines 29 and 30 on your 2008 return are at least as much as the tax shown on your 2007 return. Your estimated tax payments for 2008 must have been made on time and for the required amount.
The tax shown on your 2007 return is the amount on line 24 of 2007 Form 1A minus the amounts on lines 30, 31, and 32.
Figuring Underpayment Interest- If the Exceptions above do not apply, see Schedule U to find out if you owe underpayment interest and to figure the amount you owe. In certain situations, you may be able to lower your interest. See the Schedule U instructions.
Fill in the underpayment interest from Schedule U on line 39. Add the amount of the underpayment interest to any tax due and fill in the total on line 38. If you are due a refund, subtract the underpayment interest from the overpayment on line 35. Enclose Schedule U with Form 1A.
Fill in the exception code in the box to the left of line 39 only if you qualify for an exception, are enclosing an application for a waiver, or are using the annualized income installment method (Part IV of Schedule U) to compute underpayment interest. See Schedule U instructions for the exception code to use.
Third Party Designee
If you want to allow a tax preparer, family member, friend, or any other person you choose to discuss your 2008 tax return with the department, check “Yes” in the “Third Party Designee” area of your return. Also, fi ll in the designee’s name, phone number, and any fi ve digits the designee chooses as his or her 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:
- Give the department any information that is missing from your return,
- Call the department for information about the processing of your return or the status of your refund or payment(s), and
- 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 2009 tax return. This is April 15, 2010, for most people.
Sign and Date Your Return
Form 1A is not considered a valid return unless you sign it. If you are filing a joint return, your spouse must also sign. Also fi ll in your daytime phone number. Keep a copy of your return for your records.
Enclosures
For faster refunds, do not staple your return. Only staple when Schedule H or H-EZ is included.
- Enclose a copy of each of your withholding statements.
- If you owe an amount, paper clip your payment to the front of Form 1A (unless paying by credit card).
- If you are filing under an extension, see When to File/Extension of Time to File on page 4 for items you must enclose.
- If you are claiming the earned income credit, enclose a copy of federal Schedule EIC (and information on any third qualifying child) with Form 1A.
- If you claimed homestead credit, staple Schedule H or H-EZ behind Form 1A.
- 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, enclose a copy of the decree with your Form 1A (or WI-Z). Fill in “04” in the Special Conditions box on page 1 of Forms 1A and WI-Z. 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. Enclose a copy of the portion of your divorce decree that relates to the tax refund with your Form 1A (or WI-Z). Fill in “04” in the Special Conditions box on page 1 of Forms 1A and WI-Z.
- If you are filing federal Form 8379, Injured Spouse Claim and Allocation, enclose a copy with your Form 1A (or WI-Z). Fill in “05” in the Special Conditions box on page 1 of Forms 1A and WI-Z.
Do not enclose a copy of your federal return with Form 1A unless you want the department to compute your earned income credit.
Where to File
Mail your return to the Wisconsin Department of Revenue:
(if tax is due) |
(if refund or no tax due) |
(if homestead credit claimed) |
PO Box 268 Madison WI 53790-0001 |
PO Box 59 Madison WI 53790-0001 |
PO Box 34 Madison WI 53790-0001 |
Envelopes without enough postage will be returned to you by the post office. Your envelope may need additional postage if it contains more than five pages or is oversized (for example, it is over ¼” thick). Include your complete return address.
Private Delivery Services- You can use certain private delivery services approved by the 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.
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.
Estimated Tax Payments Required for Next Year? If your 2009 Wisconsin income tax return will show a tax balance due to the department of $200 or more, you must either:
- Make estimated tax payments for 2009 in installments beginning April 15, 2009, using Wisconsin Form 1-ES, or
- Increase the amount of income tax withheld from your 2009 pay.
For example, you may have a tax balance due with your return if you have income from which Wisconsin tax is not withheld.
You may be charged interest if required estimated tax payments are not made. For more information, contact our Customer Service Bureau at (608) 266-2772 or any Department of Revenue office.
If you must file Form 1-ES for 2009 and do not receive a form in the mail, go to the department’s website at www.revenue.wi.gov to obtain a personalized copy of Form 1-ES, or contact any Department of Revenue office.
Wisconsin 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, 2008.
- A Wisconsin resident for all of 2008.
- Not claimed as a dependent on anyone's 2008 federal tax return (unless you were 62 or older on December 31, 2008).
- Not living in tax-exempt public housing for all of 2008. (Note Some exceptions apply to this rule and are explained in the instructions for the homestead credit form.)
- 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 $24,500 in 2008.
If you (or your spouse if married) claim the veterans and surviving spouses property tax 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 6 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.
Internal Revenue Service Adjustments. Did the Internal Revenue Service 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 90 days after the adjustments are final. You must submit a copy of the final federal audit report by either:
- Including it with an amended return (Form 1X) that reflects the federal adjustments, or
- Mailing the copy to:
Wisconsin Department of Revenue
Audit Bureau
PO Box 8906
Madison WI 53708-8906
Amended Returns. If you filed an amended return with the Internal Revenue Service or another state, you generally must also file an amended Wisconsin return within 90 days. You need to file an amended Wisconsin return if the changes affect your Wisconsin income, any credit, or tax payable. Use Form 1X to file an amended Wisconsin return.
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. For more information, get Publication 104, Wisconsin Taxation of Military Personnel.
Death of a Taxpayer. A return for a taxpayer who died in 2008 should be filed on the same form which would have been used if he or she had lived. Include only the taxpayer's income up to the date of his or her 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 his or her relationship to the person who died (for example, "surviving heir" or "personal representative").
The person who files the return must complete the "Special Conditions" section located to the right of the Filing Status section on page 1 of Form 1. If the return for the decedent is filed as single, head of household, or married filing separate, fill in "06" in the Special Conditions box and indicate the date of death on the line provided. If a joint return is being filed, fill in "06" in the box if it is the husband who is deceased and the date of death. If it is the wife who is deceased, fill in "07" in the box and the date of death. If both spouses are deceased, fill in "08" in the box and both dates of death.
If the taxpayer did not have to file a return but paid estimated tax or had tax withheld, a return must be filed to get a refund.
If you are a surviving heir and are filing a return claiming a refund on behalf of a person who died, complete Form I-804, Claim for Decedent's Wisconsin Income Tax Refund. Enclose it with the return. This applies only if the refund is more than $100. If the refund is $100 or less, enclose a note with the return. List your name, address, social security number, and your relationship to the person who died, and sign the note. If you are enclosing Form I-804 or a note, fill in "10" in the Special Conditions box.
If your spouse died during 2008 and you did not remarry in 2008, you can file a joint return. You can also file a joint return if your spouse died in 2009 before filing a 2008 return. A joint return should show your spouse's 2008 income before death and your income for all of 2008. Write "Filing as surviving spouse" in the area where you sign the return. If someone else is the personal representative, he or she must also sign.
If you are claiming a refund as a surviving spouse filing a joint return with the deceased and you follow the above instructions, you do not have to file the Form I-804.
If your spouse died before 2008 and you have not remarried, you must file as single or, if qualified, as head of household.
For more information about the final income tax return to be filed for a deceased person or about estate tax returns which may also be required, contact any department office or call (608) 266-2772.
Requesting Copies of Your Returns. The Department of Revenue will provide copies of your returns for prior years. Persons requesting copies should complete Form P-521, Request for Copies of Previously Filed Tax Returns or Forms W-2. Include all required information and fee with Form P‑521. Form P-521 is available from the department’s website at www.revenue.wi.gov.
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