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- TAX RESOURCES
- What is the difference between 1040, 1040A or 1040EZ?
- What is a 1099 form?
- Federal income tax brackets
- The ultimate state and federal tax submission faq
- What Are the Top 10 Tax Questions in the US?
- Am I Eligible for the Child Tax Credit?
- Glossary of frequently used tax terms from eSmart Tax
- What is State tax filing and why is it necessary?
- Freelancer Guide to Self-Employment Taxes Infographic
- Filing Taxes Late
Wisconsin Tax Form 1X - Resident Amended Tax Return Instructions
Purpose of Form Use 2009 Form 1X to correct your 2009 Wisconsin Form 1, Form 1A, or Form WI-Z. If you need to correct your tax return for any year prior to 2009, contact any Wisconsin Department of Revenue office for the proper form. Prior year forms are also available from our Internet web site at www.revenue.wi.gov.
Caution You cannot use Form 1X to correct Form 1NPR (return for nonresidents and part-year residents). Instead, you must file a revised Form 1NPR. See the Form 1NPR Special Instructions for information on how to amend Form 1NPR.
Information on Income, Deductions, Credits, Etc. If you have questions on taxable income, allowable deductions, credits, etc., the instructions for the return you are amending may help you. You may also need to refer to certain tables and worksheets in the tax form instructions. If you need additional information or assistance, contact any Department of Revenue office.
When to File File Form 1X only after you file your original return. Generally, a claim for refund must be filed within 4 years after the unextended due date of your original return (for example, April 15, 2014, for 2009 calendar year returns).
However, a claim for refund to recover all or part of any tax paid as a result of an office or field audit may be filed within 4 years after the date assessed. This applies only if you paid the tax and did not file a petition for redetermination (written appeal).
Where to File Mail your Form 1X to the Wisconsin Department of Revenue at:
PO Box 8991
Madison WI 53708-8991
You may be able to electronically file your Form 1X using Wisconsin e-file. This free e-file service is available from the department’s web site at www.revenue.wi.gov. Your form can be submitted electronically after you complete it. You may also be able to e-file Form 1X through your software package.
Where to Obtain Information and Forms Information and forms are available through our Internet web site at: www.revenue.wi.gov. You may e-mail your questions to: email@example.com. You may also obtain information, additional forms, and help in preparing Form 1X at the following department offices:
2135 Rimrock Road
PO Box 8949 (zip code 53708-8949)
forms requests . . . . . . . . (608) 266-1961
income tax information . . (608) 266-2772
homestead credit . . . . . . (608) 266-8641 or (608) 266-2772
TTY equipment (relay) . . 711
Milwaukee – State Office Building
819 North 6th Street (zip code 53203-1682)
telephone . . . . . . . . . . . . . . . . (414) 227-4000
TTY equipment (relay) . . . . . . 711
Appleton – 265 W. Northland Avenue (zip code 54911-2016)
telephone . . . . . . . . . . . . . . . . (920) 832-2727
Eau Claire – State Office Building
718 W. Clairemont Avenue (zip code 54701-4558)
telephone . . . . . . . . . . . . . . . . (715) 836-2811
In addition to the above offices, the department has branch offices throughout Wisconsin that provide assistance on a limited schedule (generally Mondays).
Branch offices are located in Green Bay, Oshkosh, Rhinelander, Waukesha, Wausau, and Wisconsin Rapids.
Period Covered Use this form to file a 2009 amended return for calendar year 2009 and fiscal years that begin in 2009. 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 fill in “11” in the Special Conditions box located to the right of the name and address section on page 1 on Form 1X.
Social Security Number, Name, and Address Fill in your social security number, legal name, and current address. If you are married filing a joint return, fill in the social security numbers and legal names of both spouses.
If you are married filing a separate return, fill in your legal name on the appropriate line. Also fill in your spouse’s legal name in the space provided on the last line of the name and address area. Fill in your spouse’s social security number in the space provided above the name area.
Filing Status Check the space to indicate your filing status on your original 2009 return, and check to indicate your filing status on this amended return. If you are changing from separate returns to a joint return, both of you must sign Form 1X. If there is any tax due, it must be paid in full.
Caution You cannot change from a joint to separate returns after the due date for filing your original return has passed.
Special Conditions Certain persons have to enter information in the Special Conditions section. Below is a list of the special condition codes that you may need to enter in the Special Conditions box on Form 1X. 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.
04 Divorce decree (page 5)
05 Injured spouse (page 5)
11 Fiscal filers (page 1)
99 Multiple special conditions
If you are changing an amount on any line, fill in the corrected amount on that line.
If you are not changing an amount on a line, fill in the amount from your 2009 return as originally filed or as you later amended it. If your latest filed return was changed or audited by the Department of Revenue, use the corrected figures from the adjustment notice.
Explain all changes in the space provided on page 3 of Form 1X.
Certain lines have space for additional information. (For example, line 32 has spaces on which to enter the number of qualifying children and your federal earned income credit.) If you are changing the amount on any of these lines, fill in the corrected information in the space provided. If you are not changing the amount on these lines, fill in the information as reported on your original return.
If you are changing from separate returns to a joint return, fill in the combined amounts from both spouses’ separate returns.
Fill in the correct amount of Wisconsin income. The amount on this line corresponds to the amount on:
- Line 13 of Form 1,
- Line 12 of Form 1A,
- Line 1 of Form WI-Z,
- Line 1 of a previously filed Form 1X.
Caution The amount to fill in on line 1 is the amount of Wisconsin income from your original return (or as you later amended it or as adjusted by the department) plus or minus any change to Wisconsin income that you are making on this amended return.
Example 1 Wisconsin income on line 12 of your original Form 1A was $35,000. You are amending your return because you forgot to claim a deduction of $2,400 for qualified tuition expenses you paid during the year. The amount to fill in on line 1 of Form 1X is $32,600 ($35,000 minus $2,400).
Example 2 Wisconsin income on line 13 of your original Form 1 was $46,000. You received another W-2 for $500 after you filed your return. You are amending your Wisconsin return to include the $500 in income. The amount to fill in on line 1 of Form 1X is $46,500 ($46,000 plus $500).
Correcting your wages, other employee compensation or retirement income? Enclose a copy of all additional or corrected Forms W-2 or 1099 you received after you filed your original return.
Caution A change you make to your Wisconsin income can cause other amounts to increase or decrease. For example, changes to Wisconsin income may affect your standard deduction, itemized deduction credit, working families tax credit, homestead credit, farmland preservation credit, and/or married couple credit. See the instructions for lines 2, 7, 11, 18, 33, and 35. Whenever you change your Wisconsin income, refigure these items and any other deduction or credit you are claiming that has a limit based on Wisconsin income.
Use the amount on line 1 to determine your standard deduction for your filing status from the Standard Deduction Table on page 8.
- If you (or your spouse if married filing a joint return) can be claimed as a dependent on another person’s income tax return, complete the worksheet below to compute your standard deduction.
- Fill in -0-on line 2 of Form 1X if you are filing a short period return or are filing federal Form 4563 to claim an exclusion for income from sources within U.S. possessions.
Standard Deduction Worksheet for Dependents
|1. Earned income* included in line 1 of Form 1X .||______|
|2. Addition amount . .||300.00|
|3. Add lines 1 and 2. If total is less than $950, fill in $950||______|
|4. Using the amount on line 1 of Form 1X, fill in the standard deduction for your filing status from table, page 8||______|
|5. Fill in the SMALLER of line 3 or 4 here and on line 2 of Form 1X||______|
|* Earned income includes wages, salaries, tips, professional fees, and any other compensation received for personal services you performed. It does not include scholarship or fellowship income that is not reported on a W-2.|
If you are changing the amount of your exemptions, complete lines 4a and 4b. 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 4a and 4b on line 4c.
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.
If you or your spouse were 65 or older and you qualified for an exemption on line 4a, check the appropriate lines. Your number of exemptions is equal to the number of lines checked.
Figure your tax on the amount on line 5 using the 2009 tax table on pages 10-15. Fill in the corrected amount of tax on line 6. (Note If the amount on line 5 is $100,000 or more, use the Tax Computation Worksheet on page 16 to figure your tax.)
If you did not claim the itemized deduction credit on your original 2009 return but are claiming that credit on this amended return, complete the itemized deduction credit schedule (Schedule 1 on page 4 of Form 1X).
If you are changing the amount of your credit, complete a corrected itemized deduction credit schedule (Schedule 1 on page 4 of Form 1X).
Caution If you claimed the itemized deduction credit on your original return, any change you make to Wisconsin income (line 1 of Form 1X) can increase or decrease your credit. If this is the case, you must complete a corrected itemized deduction credit schedule (Schedule 1 on page 4 of Form 1X).
The armed forces member credit is available to certain members of the U.S. armed forces on active duty who received military pay from the federal government in 2009 for services performed while stationed outside the United States. See the instructions for Form 1 or 1A for further information.
If you did not claim the renter’s or homeowner’s school property tax credit on your original return or if you are changing the amount of your credit, see page 6 for information on this credit and the tables needed to compute the credit.
If you claimed historic rehabilitation credits on your original 2009 Form 1, fill in the amount of your credit on line 10. If you are first claiming the credit on this amended return or are changing the amount of credit, fill in the new or corrected amount on line 10. Enclose the new or corrected Schedule HR (or Schedule 2K-1, 3K-1, or 5K-1) with Form 1X.
See the instructions for Form 1 or 1A for information on this credit.
Caution If you claimed the working families tax credit on your original return, any change you make to Wisconsin income (line 1 of Form 1X) may increase or decrease your credit.
The following nonrefundable credits from Schedule CR are claimed on line 12: health insurance risk-sharing plan assessments credit (from Schedule 2K-1, 3K-1, or 5K-1) and film production company investment credit – nonrefundable portion. If you are changing the amount of either of the credits or first claiming the credit, enclose a corrected Schedule 2K-1, 3K-1 or 5K-1 or Schedule FP.
If you are changing the amount of your alternative minimum tax, enclose a corrected Wisconsin Schedule MT with Form 1X.
If you are changing your married couple credit, complete a corrected schedule, Married Couple Credit When Both Spouses Are Employed (Schedule 2 on page 4 of Form 1X).
Caution If you claimed the married couple credit on your original return, any change you make to earned income which is included in Wisconsin income on line 1 of Form 1X, can increase or decrease your credit. If this is the case, you must complete the schedule, MarriedCoupleCreditWhenBothSpousesAreEmployed( Schedule 2 on page 4 of Form 1X).
The following nonrefundable credits from Schedule CR are claimed on line 19: film production services credit – nonrefundable portion; manufacturer’s sales tax credit – Schedule MS; manufacturing investment credit – Schedule MI; dairy and livestock farm investment credit – Schedule DI; ethanol and biodiesel fuel pump credit – Schedule EB; development zones credit – Schedule DC; technology zones credit – Schedule TC; economic development tax credit – Schedule ED; angel investment credit – Schedule VC (Part I); early stage seed investment credit – Schedule VC (Part II); and Internet equipment credit – Schedule IE. If you are changing the amount of any of these credits or first claiming one of these credits, enclose a corrected credit schedule along with Schedule CR. See the various schedules for information on these credits.
If you are claiming the credit for net tax paid to another state, fill in the 2-letter postal abbreviation for the state to which you paid the tax in the space to the left of line 20. If you paid tax to more than one state, fill in the number 99 in the space or other applicable code number. Enclose Schedule OS if you are changing the amount of your credit or first claiming the credit.
If you were subject to the recycling surcharge, changes you make to trade or business income or to income earned as a statutory employee may affect the recycling surcharge. If you are changing the amount of your recycling surcharge or first reporting a surcharge, enclose Schedule RS with Form 1X.
If you made taxable purchases during 2009 from out-ofstate firms on which sales and use tax was not charged, you must report Wisconsin sales and use tax on these purchases. Refer to the 2009 Form 1 or 1A and WI-Z instructions to figure the amount of sales and use tax due on out-of-state purchases.
Fill in the amount of Wisconsin advance earned income credit payments you received in 2009. If you are first reporting these payments or changing the amount previously reported, enclose a copy of your original or corrected Form W-2.
Fill in the amount of your donations from your original return. But, 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 Form 1X by October 15, 2011, or if your original return was filed after April 15, 2010, within 18 months of the date your return was filed.
If you are changing the amount of penalties on retirement plans, IRAs, medical savings accounts, etc., enclose a corrected copy of your federal Form 5329 (if you were required to file this form for federal tax purposes) and/or Form 5330 with Form 1X.
Include on this line any required repayment of a state historic rehabilitation credit, angel investment credit, or early stage seed investment credit, recapture of development zones investment credit, or any penalty related to the sale or disposition of assets used in farming or business assets to a related person. If you are changing any of these amounts, be sure to explain on page 3 of Form 1X the reason for the change and the computation of the change. Enclose a copy of Schedule DC if you are changing the recapture of development zones investment credit.
If you are changing the amount of Wisconsin income tax withheld, enclose any additional or corrected Form W-2, W-2G, or 1099 you received after you filed your original return.
Fill in your 2009 Wisconsin estimated tax payments.
Refer to the 2009 Form 1 or Form 1A instructions for information on the Wisconsin earned income credit.
If you are changing the amount of your farmland preservation credit, enclose a corrected Schedule FC with Form 1X.
If you are first claiming farmland preservation credit on this amended return, enclose a completed Schedule FC along with the required property tax bills and documentation.
Caution If you claimed the farmland preservation credit on your original return, any change you make to Wisconsin income (line 1 of Form 1X) may increase or decrease your credit. If this is the case, you must complete a corrected Schedule FC.
See the Form 1 instructions for information on the repayment credit.
If you are changing the amount of your homestead credit, attach a corrected Schedule H or H-EZ to Form 1X.
If you are first claiming homestead credit on this amended return, attach a completed Schedule H or H-EZ along with the rent certificate or property tax bills.
If you claimed homestead credit on your original return, attach a copy of your original Schedule H or H-EZ to Form 1X.
Caution If you claimed homestead credit on your original return, any change you make to Wisconsin income (line 1 of Form 1X) may increase or decrease your credit. If this is the case, you must complete a corrected Schedule H or H-EZ.
If you are changing the amount of your farmland tax relief credit, enclose copies of the 2009 property tax bills for any additional property.
If you are changing the amount of your veterans and surviving spouses property tax credit, enclose copies of your property tax bills paid during 2009 and proof of payment. Also enclose the verification from the Wisconsin Department of Veterans Affairs if you did not previously submit it.
The following refundable credits from Schedule CR are claimed on line 38: enterprise zone jobs credit – Schedule EC; dairy manufacturing facility investment credit and dairy cooperative credit – Schedule DM; meat processing facility investment credit – Schedule MP; film production company investment credit and film production services credit – Schedule FP. If you are changing the amount of any of these credits or first claiming one of these credits, enclose a corrected credit schedule along with Schedule CR.
Fill in the amount of tax you paid from the “Amount You Owe” line on your original 2009 return. This would be:
- line 56 of Form 1
- line 39 of Form 1A
- line 19 of Form WI-Z
Do not include payments of underpayment interest which may be included on line 56 of Form 1 or line 39 of Form 1A.
If you did not pay the full amount shown on these lines, 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 2009 amended return (line 47 of Form 1X) and additional tax paid as a result of a department adjustment to your return. Do not include payments of interest or penalties.
For example, if the amount paid with your 2009 Form 1 was $50 and you later paid $35 additional tax on an assessment, fill in $85 on line 39 of Form 1X.
Fill in the refund from your original 2009 return (not including the amount applied to your 2010 estimated tax). This is the amount from:
- Form 1 – line 54
- Form 1A – line 37
- Form WI-Z – line 18
This amount must be considered in preparing Form 1X since any refund you have not yet received from your 2009 return will be refunded separately from any additional refund you claim on Form 1X.
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 penalty.
Caution If your 2009 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 39 instead of line 41.
If line 41 is less than line 40, subtract line 41 from line 40 and fill in the result on line 42.
If line 41 is more than line 40, subtract line 40 from line 41. Fill in the result on line 42 and put brackets around the amount.
If line 43 is less than line 44, subtract line 43 from line 44. Fill in the result on line 45. If line 44 is a bracketed amount, do not complete line 45.
The amount on line 45 will be refunded to you, except for any portion applied to your 2010 estimated tax on line 46.
We will figure interest and include it in your refund check. Interest is at a rate of 9% per year from the due date of your 2009 return. However, interest is not allowed on (1) a refund issued within 90 days of the due date of the return or within 90 days of the date the return was filed, whichever is later, (2) a refund due to an increase in homestead credit, farmland tax relief credit, or farmland preservation credit, or (3) any portion of the refund which is applied to 2010 estimated tax.
Fill in the amount to be applied to your 2010 estimated tax. Any refund on line 45 will be reduced by this amount, or the additional tax you owe will increase by this amount.
Generally, the amount filled in on line 46 must be the same as the amount shown on line 55 of Form 1 or line 38 of Form 1A (or as adjusted by the department). However, if you file your amended return during 2010, you may increase or decrease the amount to be applied to your 2010 estimated tax.
If the total of the amounts on line 43 and line 46 is greater than line 44, you owe additional tax. Subtract line 44 from the total of lines 43 and 46. Fill in the result on line 47.
Caution If line 44 is a bracketed amount because line 41 exceeds line 40, treat the amount on line 44 as a positive amount and add (rather than subtract) line 44 to lines 43 and 46 and fill in the total on line 47.
Interest on the additional tax is 12% per year from the due date of your 2009 return. Figure the interest on the additional tax (line 47). Fill in the amount of interest on line 48.
Exception Do not compute interest on any of the following:
- Any additional amount due from an increase in the amount of penalties on IRAs, other retirement plans, MSAs, etc. (see line 27).
- Any additional amount due from an increase in the penalty on the sale of certain business assets or assets used in farming (see line 28).
- Any additional amount due because of a decrease in the amount of homestead credit, farmland preservation credit, or farmland tax relief credit.
Add line 47 and line 48 and fill in the total on line 49. This is the total amount due. You may pay by check, money order, or credit card.
To pay by check or money order Make your check or money order payable to the Wisconsin Department of Revenue. Write “2009 Form 1X” on your check or money order. Paper clip it to the front of your Form 1X.
If you e-filed your amended return and are paying by check or money order, attach your payment to Form EPV. Mail Form EPV and your payment to the address shown on Form EPV.
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 and follow the instructions of the provider. A convenience fee of 2.5% (with a minimum of $1) 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. If you paid by credit card, enter on page 1 of Form 1X in the lower right corner the confirmation number you were given at the end of the transaction and the amount you charged (not including the convenience fee).
Official Payments Corporation
1-866-621-4109 (Customer Service)
If you were subject to underpayment interest on your original return and you are now changing the amount of such interest, enclose a corrected Schedule U with Form 1X. Fill in the appropriate exemption code in the brackets on line 50 only if you are enclosing an application for a waiver, qualify for an exception, or are using the annualized income installment method (Part IV of Schedule U) to compute underpayment interest. See Schedule U instructions for the exception codes. Figure the difference between the amount of underpayment interest as reported on your original return (or as assessed by the department) and the amount of underpayment interest shown on your corrected Schedule U. Fill in the difference on line 50. If the amount of underpayment interest is reduced, put brackets around the amount on line 50.
If line 45 of Form 1X shows a refund and you are reducing the amount of underpayment interest, add the amount on line 50 to the amount on line 45 of Form 1X.
If line 49 of Form 1X shows an amount due and you are increasing the amount of underpayment interest, add the amount on line 50 to the amount on line 49 of Form 1X.
Explanation of Changes to Income, Payments, andCredits
Explain all changes on page 3 of Form 1X. Fill in the line number for each change, and give the reason for each change. Enclose all supporting forms and schedules for items changed.
NOTE: Listed below are some common reasons for amending returns along with a code number. If you are amending your return for any of these reasons, fill in the appropriate code number in the box located in the explanation of change area. Use a separate box for each code number that applies.
01 Dependent change
02 Pass-through entity (partnership, tax-option (S) corporation, estate or trust) change
03 Form 1099 change
04 Form W-2 change
05 Tuition expense subtraction
06 Interest/dividends change
07 Filing status change
08 IRA change
09 Exempt pensions
10 Repayment of income previously taxed
11 Federal audit and adjustments
12 Protective claim for refund
Schedule 1 – Itemized deduction credit
If you are changing the amount of your itemized deduction credit, explain the reason for the change and complete Schedule 1 on page 4 of Form 1X. Refer to the 2009 Form 1 instruction booklet to compute your credit.
Schedule 2 – Married couple credit
If you are changing the amount of your married couple credit, explain the reason for the change and complete Schedule 2 on page 4 of Form 1X. Refer to the instructions in your 2009 Wisconsin income tax booklet.
Sign and date Form 1X in the space provided on page 3. Your spouse must also sign if filing a joint return.
Assembling Your Return
Begin by putting the four pages of Form 1X in numerical order. Then attach, using a paper clip, the following in the order listed. Do not staple your return. Stapling will delay the processing of your return and any refund.
Caution Be sure to submit all four pages of Form 1X, even if you don’t have any entries on page 4. Our scanning equipment requires all four pages so processing of your return will be delayed if you do not submit all pages.
- Payment – If you owe an amount, paper clip your payment to the front of Form 1X, unless paying by credit card.
- Wisconsin Schedules – Copies of appropriate Wisconsin schedules and supporting documents.
- W-2s or 1099s – The appropriate copy of any additional or corrected 1099s, W-2s, or other withholding statements.
- Federal Schedules – Enclose any federal schedules related to the amended Form 1X.
- Divorce Decree – If your divorce decree apportions any tax liability owed to the department to your former spouse, enclose a copy of the divorce decree. Fill in “04” in the Special Conditions box on page 1 of Form 1X. This will prevent your refund from being applied against such tax liability.
- Injured Spouse – If you are filing federal Form 8379, Injured Spouse Claim and Allocation, enclose a copy with your Form 1X. Fill in “05” in the Special Conditions box on page 1 of Form 1X.
The following information and tables may be needed if you are changing the amount of your renter’s or homeowner’s school property tax credit or if you are first claiming the credit on this amended return.
Line 9 Renter’s and Homeowner’s School Property Tax Credit
You may claim acredit if you paidrent during 2009 for living quarters used as your primary residence OR you paid property taxes during 2009 on your home. You are eligible for a credit whether or not you claim homestead credit on line 35. You may not claim the renter’s and homeowner’s school property tax credit if you claim the veterans and surviving spouses property tax credit.
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 9a and 9b may not be more than $300 ($150 if married filing a separate return or married filing as headof household).
Married Persons Filing a Joint Return Figure your credit by using the rent and property taxes paid by both spouses.
Married Persons Filing Separate Returns or Married Persons Filing as Head of Household Each spouse may claima credit. Each of you may use only your own property taxes and rent to figure thecredit. 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 among the owners or occupants. See the instructions for lines 9a and 9b.
Line 9a How to Figure the Renter’s School Property Tax Credit
Step 1 Rent Paid in 2009 Fill in on the appropriate line(s) the total rent that you paid in 2009 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. (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 the rent you paid included food, housekeeping, medical, or other services, reduce the amount filled in for rent paid in 2009by the value of these items. If you shared living quarters with one or more persons (other than your spouse or dependents), fill inonly the portion of the rent which you paid in 2009. For example, if you and two other persons rented an apartment and paid a total rent of $3,000 in 2009, 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 on page 6 to figure your credit. If heat was included in your rent, useColumn 1 of the table. If heat was not included, use Column 2. Fill in your credit on line 9a.
Exception If you paid both rent where heat was included and rent where heat was not included, complete the worksheet below.
(Complete only if Exception described above applies)
|1. Credit for rent with heat included (from Column 1 of Table on page 6)||_______|
|2. Credit for rent where heat not included (from Column 2 of Table on page 6)||_______|
|3. Add lines 1 and 2. Fill in on line 9a of Form 1X* . .||_______|
|* Do not fill in more than $300 ($150 if married filing a separatereturn or married filing as head of household).|
Line 9b How to Figure the Homeowner’s School Property Tax Credit
Step 1 Property Taxes Paid on Home in 2009 Fill in the amount of property taxes that you paid in 2009 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).
- Propertytaxespaidonpropertythatisnotyourprimaryresidence (such as a cottage or vacant land).
- Property taxes that you paid in any year other than 2009.
Property taxes are further limited as follows:
- If you bought or sold your home during 2009, 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 2009, property taxes include the parking permit fees paid to your municipality and/or the personal property taxes paid on your mobile home. (Payments for space rental should be filled in as rent on line 9a.)
- 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 2009 must be reduced by any amounts received as a refund of such taxes. For example, a taxpayer claimed farmland preservation credit (which is considered a refund of property taxes) on his or her 2008 Wisconsin return. The taxpayer received a farmland preservation credit in 2009 of $600 that was based on 2008 property taxes accrued of $6,000. The 2008 property taxes were paid in 2009 and 10% of such taxes were allocable to the personal residence and 90% to the farm property. Thus, for tax purposes, property taxes paid on the entire property during 2009 are $5,400 ($6,000 less $600 farmland preservation credit). Of this amount, $540 (10% of $5,400) is used to compute the 2009 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 online 9b.
CAUTION If you are also claiming the renter’s credit on line 9a, 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).
Wisconsin Tax Help Links
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