- TAX INFO
- OFFICE LOCATOR
- 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?
Wisconsin Form 1A - Income Tax Return (Short Form) Instructions
NEW IN 2011
Medical Care Insurance Deduction
- You may now be able to deduct up to 100% of the amount you paid for insurance if you had no employer in 2011.
- If your employer covered part of the cost in 2011, you may be able to subtract 25% of the amount you paid for the insurance.
- See page 10 for more information.
American Red Cross
- You may designate an amount for the American Red Cross for its Wisconsin Disaster Relief Fund (see page 16).
Wisconsin-Minnesota Reciprocity Study
- On the front of the forms is a question for Wisconsin residents who worked in Minnesota in 2011. If you and/or your spouse earned income in Minnesota while a resident of Wisconsin, check “yes” to the question and enter the amount of personal service income earned in Minnesota (see page 7).
TIPS ON PAPER FILING YOUR RETURN
E-file your return for the fastest available processing. However, if you paper file, there are several things you can do that will speed-up the processing of your return. Faster processing means faster refunds.
Paper returns are electronically scanned. The processing of the return (and any refund) is delayed when the scanner cannot correctly read the information on the return. To aid in the scanning process, be sure to do the following:
- Do not submit photocopies to the department. Photocopies can cause unreadable entries.
- Use BLACK INK. Pencils, colored ink, and markers do not scan well.
- Write your name and address clearly using CAPITAL LETTERS.
- NEVER USE COMMAS OR DOLLAR SIGNS. They can be misread by scanners.
- Round off amounts to WHOLE DOLLARS - NO CENTS.
- Print your numbers like this:
- Do not add cents in front of the preprinted zeros on entry lines.
- Do not cross out entries. Use correction fluid, if available, or start over.
- Do not write in the margins.
- Always put entries on the lines, not to the side, above, or below the line.
- Lines where no entry is required should be left blank. Do not fill in zeros.
- Do not draw vertical lines in entry fields. They can be read as a “1” by scanners.
- Do not use staples to assemble your return.
Who Must File
Refer to the table to see if you are required to file a return for 2010.
|Filing status||Age as of December 31,2011||You must file if your gross income* (or total gross income of husband and wife) during 2011 was:|
|Single||Under 65||$10,110 or more|
65 or older
|$10,360 or more|
|Married-filing joint return||Both spouses under 65||$18,340 or more|
|One spouse 65 or older||$18,590 or more|
|Both spouses 65 or older||$18,840 or more|
|Married-filing separate return||Any age||$9,000 or more (applies to each spouse individually - must use Form 1)|
|Head of household||Under 65||$12,850 or more|
|65 or older||$13,100 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 social security benefits or U.S. government interest.
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 2011 if:
- You (or your spouse) could be claimed as a
dependent on someone else’s return and either of
the following applies:
- Your gross income was more than $950 and it included at least $301 of unearned income, or
- Your gross income (total unearned income and
earned income) was more than–
$9,410 if single
$12,150 if head of household
$16,940 if married filing jointly
$8,050 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, health savings account, or a medical savings account. (You must file Form 1.)
- You were a nonresident or part-year resident of Wisconsin for 2011 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 don’t 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 2011.
- You claim the earned income credit or the veterans and surviving spouses property tax credit.
Electronic filing is the fastest way to get your federal and state income tax refunds. If you choose to have your refund deposited directly in a financial institution account, it may be issued in as few as 5 working days. Checks may be issued in as few as 7 working days.
You may pay by electronic funds transfer if you file electronically. File early and schedule payment as late as April 17. 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 web site 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 web site at www.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 web sites that offer electronic filing. For more information, visit our web site 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 17, 2012. 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 17.
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 1A or WI-Z, 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 17, 2012. This applies even though you may have an extension of time to file. If you do not file your return by April 17, 2012, 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 17, 2012. Submit the payment with a 2011 Wisconsin Form 1-ES. You can get this form from our web site 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, (2) you qualify for a federal extension because of service in a combat zone or a contingency operation, or (3) you qualify for a federal extension due to a federally-declared disaster. See Special Conditions below.)
Special Conditions. A “Special Conditions” box is located to the right of the Filing Status section on page 1 of Forms 1A and WI-Z. 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 or a contingency operation, fill in “02” in the box. If you qualify for an extension because of a federally-declared disaster, fill in “03” in the box and indicate the specific disaster on the line provided.
Tax Help or Additional Forms
You can get tax help, forms, schedules, 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.)
2135 Rimrock Rd.
Mail Stop 5-77 PO Box 8949
(zip code 53708-8949)
phone: (608) 266-2772
phone: (608) 266-1961
web site: www.revenue.wi.gov
State Office Bldg.,
819 N. 6th St., Rm. 408 (
zip code 53203-1606)
income tax information (414) 227-4000
forms requests (414) 227-4000
265 W. Northland Ave.
(zip code 54911-2016)
phone: (920) 832-2727
Eau Claire -
State Office Bldg.,
718 W. Clairemont Ave.
(zip code 54701-4558)
phone: (715) 836-2811
Internet Address. You may access the department’s web site at www.revenue.wi.gov. From this web site, you can:
- Download forms, instructions, schedules, 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 the Wisconsin Telecommunications Relay System at 711 or, if no answer 1-800-947-3529. These numbers are to be used only when calling with TTY equipment.
Questions About Refunds –
(608) 266-8100 in Madison,
(414) 227-4907 in Milwaukee,
or 1-866-WIS-RFND (1-866-947-7363)
toll-free within the U.S. or Canada
Visit our Web Site: 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 web site at www.revenue.wi.gov.
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 file 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. Include your apartment number, if any. 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 2010 and you are filing a joint return for 2011 with the same spouse, be sure to enter your names and social security numbers in the same order as on your 2010 return.
Fill in your PO Box number only if your post office does not deliver mail to your home.
Check the appropriate space to indicate your filing status. More than one filing status may apply to you. If it does, choose the one that will give you the lowest tax.
Single. You may check “single” if any of the following was true on December 31, 2011:
- 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, 2011, and did not remarry in 2011.
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, 2011, or
- Your spouse died in 2011 and you did not remarry in 2011, or
- You were married at the end of 2011 and your spouse died in 2012 before filing a 2011 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 2011 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 2011 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. Also, fill in your spouse’s social security number in the “Spouse’s social security number” box at the top of Form 1A.
If you do not have to file a federal return, contact any department office to see if you qualify. If you file 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 2011. This publication has information on what income you must report.
Check either city, village, or town and fill in the name of the Wisconsin city, village, or townin which you lived on December 31, 2011. 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, 2011.
Below is a list of the special condition codes that you may need to enter in the special conditions box on Form 1A or WI-Z. 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.
01 Extension – Operation Iraqi Freedom (page 5)
02 Extension – Combat zone (page 5)
03 Extension – Federally-declared disaster (page 5)
04 Divorce decree (page 20)
05 Injured spouse (page 20)
06 Single decedent or husband if joint return (page 22)
07 Wife deceased if joint return (page 22)
08 Both taxpayers deceased (page 22)
10 Form I-804 attached (page 22)
99 Multiple special conditions
If more than one special condition applies, fill in “99” in the Special Conditions box and list the separate code numbers on the line next to the box, in addition to any other information required on the line.
Wisconsin Residents Working in Minnesota
On the front of Form 1A and Form WI-Z is a question related to personal service income of Wisconsin residents who worked in Minnesota. (The questions appear below the filing status information.) Provide the requested information if you are a Wisconsin resident who worked in Minnesota in 2011.
If you and/or your spouse earned personal service income in Minnesota while a resident of Wisconsin, check “yes” to the question. Enter the amount of personal service income earned in Minnesota. If you and your spouse each had personal service income in Minnesota, enter the total amount for both spouses. If only a portion of your income was earned in Minnesota, enter that amount.
Personal service income includes income earned as an employee, independent contractor, self-employed person, or partner, as long as you personally performed the service in Minnesota. The income can be in the form of wages, salaries, tips, commissions, bonuses, fees, or similar compensation. It can also be net income from federal Schedule C or a guaranteed payment and/or distributive share from a partnership on Schedule E.
Include the following as personal service income earned in Minnesota:
- Income from work done at your employer’s location in Minnesota, such as at an office, factory, restaurant, store, clinic, or similar place of employment.
- Income from work done at various locations in Minnesota, such as a job site, construction site, or a customer’s location, including income from service performed as a plumber, carpenter, repairman, consultant, traveling salesperson, life insurance agent, real estate agent, or professional, such as a doctor or lawyer.
Do not include the following as personal service income earned in Minnesota:
- Income earned as an interstate truck driver, railroad worker, airline employee, or member of the military.
- Pensions and annuities; unemployment compensation.
- Rental income, royalties, capital gains, interest, and dividends.
- Income earned as a self-employed person and/or partnership income if the income results mostly from the sale of goods or from the services of employees.
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.
- If the Wisconsin wages shown on your Form W-2 are more than the federal wages on the Form W-2, add the difference between the federal and Wisconsin amounts to the amount to be reported on line 1.
- 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 (1) received from the federal government, (2) received after being called into active federal service or into special state service authorized by the federal Department of Defense, and (3) 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.
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.
If either exception applies, complete the Interest Worksheet.
Interest Worksheet for Line 2
|1. Interest from line 8a of your federal Form 1040A or 1040 or line 2 of Form 1040EZ||______|
|2. State and municipal bond interest*||______|
|3. Add lines 1 and 2||______|
|4. Interest from U.S. bonds and other U.S. securities which is included in your federal income**||______|
|5. Subtract line 4 from line 3. Fill in here and on line 2 of Wisconsin Form 1A||______|
* 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 Mortgage 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 70% 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 2011, you may have to pay tax on some or all of it. To see if any of the unemployment compensation paid to you is taxable, fill in the Unemployment Compensation Worksheet below.
Line 2. The amount to fill in as your federal adjusted gross income (FAGI) generally cannot be taken directly from your federal return. The amount to fill in on line 2 is as follows:
- If you filed federal Form 1040EZ, fill in the FAGI from line 4 of Form 1040EZ.
- If you filed federal Form 1040A, fill in the FAGI from line 21 of Form 1040A plus any amounts on lines 16 and 19 of Form 1040A and plus any amount included on line 1 of Form 1A due to a difference in the federal and Wisconsin amount of wages shown on Form W-2.
- If you filed federal Form 1040, fill in the FAGI from line 37 of Form 1040 plus any amounts on lines 23 and 34 of Form 1040 and plus any amount included on line 1 of Form 1A due to a difference in the federal and Wisconsin amount of wages shown on Form W-2.
Unemployment Compensation Worksheet
Check one box
A. Married filing a joint return – write $18,000 on line 3 below.
B. Married not filing a joint return and lived with your spouseat any time during the year – write -0- on line 3 below.
C. Married not filing a joint return and DID NOT live with your spouse at any time during the year – write $12,000 online 3 below.
D. Single – write $12,000 on line 3 below.
|Fill in unemployment compensation from line 13 of federal Form 1040A (line 3 of Form 1040EZ or line 19 of Form 1040)||______|
|2. Fill in your federal adjusted gross income (see instructions on this page)||______|
3. Fill in:
|4. Fill in taxable social security benefits, if any, from line 14b of federal Form 1040A (line 20b of Form 1040)||______|
|5. Fill in taxable refunds, credits, or offsets, if any, from line 10 of federal Form 1040||______|
|6. Add lines 3, 4, and 5||______|
|7. Subtract line 6 from line 2. If zero or less, fill in -0- here and on line 5 of Form 1A and do not complete lines 8 and 9. Otherwise, go on to line 8||______|
|8. Fill in one-half of the amount on line 7||______|
|9. Fill in the smaller amount of line 1 or line 8. Also fill in this amount on line 5 of Form 1A||______|
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 fill in.
Caution! If you were subject to a federal penalty on an IRA or qualified retirement plan, you may not file Form 1A. You must file Form 1.
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
- The U.S. military retirement system (including payments from the Retired Serviceman’s Family Protection Plan and the Survivor Benefit 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 10 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 taxsheltered 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 9. 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 in creditable service
Annuity included 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. You cannot take this deduction if you, or your spouse if filing jointly, are claimed as a dependent on someone’s (such as your parent’s) 2011 tax return.
Line 10 Medical Care Insurance Deduction
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 2011, you may be able to subtract 100% of the amount paid for insurance. For example, this would apply to retired persons.
- If you were employed in 2011 and your employer paid part of the cost of your insurance, you may be able to subtract 25% of the amount you paid for the insurance.
- If you were employed in 2011 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 (including dental insurance). The policy may cover you, your spouse, and dependents.
If you received social security benefits, Medicare premiums (for example, Parts B and D) deducted from your benefits are payments for medical care insurance.
“Medical care insurance” 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 1 of 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 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 below to determine your subtraction.
Medical Care Insurance Worksheet
|1. Amount you paid in 2011 for medical care insurance during a period in which you were employed and your employer paid a portion of the cost of your insurance||______|
|2. Multiply line 1 by .25 (25%)||______|
|3. Amount you paid in 2011 for medical care insurance during a period in which (1) you were an employee and your employer did not contribute toward the cost of your insurance or (2) you had no employer||______|
|4. Add lines 2 and 3||______|
|5. Fill in the amount from line 7 of Form 1A less the amounts on lines 8 and 9 of Form 1A||______|
|6. Fill in the smaller of line 4 or line 5. This is your subtraction for medical care insurance. Fill in here and on line 10 of Form 1A||______|
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.
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 at top of next column 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)||_____|
|B. Addition amount||300.|
|C. Add lines A and B. If total is less than $950, fill in $950||_____|
|D. Using the amount on line 12 of Form 1A, fill in the standard deduction for your fi ling status from table, page 31||_____|
|E. Fill in the SMALLER of line C or D here and on line 14 of Form 1A||_____|
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.
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 on December 31, 2011, 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 2011, 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 2011 for living quarters used as your primary residence OR you paid property taxes during 2011 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.
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 2011. Fill in on the appropriate line(s) the total rent that you paid in 2011 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 2011 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 2011.
For example, if you and two other persons rented an apartment and paid a total rent of $3,000 in 2011, 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 13 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 below.
(Complete only if Exception described above applies.)
|1. Credit for rent with heat included (from Col. 1 of Table on page 13)||_____|
|2. Credit for rent where heat not included (from Col. 2 of Table on page 13)||_____|
|3. Add lines 1 and 2. Fill in on line 20a of Form 1A (line 8a of Form WI-Z)*||_____|
|* Do not fill in more than $300 ($150 if married filing as head of household).|
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 2011. Fill in the amount of property taxes that you paid in 2011 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 2011.
Property taxes are further limited as follows:
- If you bought or sold your home during 2011, 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 2011, 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).
- 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 (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 above 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 page 15 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 near the top of page 15 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 Credit Worksheet
Do not complete this worksheet if:
|1. Amount from line 18 of Form 1A (line 7 of Form WI-Z)||______|
|2. Total credits from lines 19, 20a, and 20b of Form 1A (lines 8a and 8b of Form WI-Z)||______|
|3. Subtract line 2 from line 1||______|
|4. Fill in $10,000 ($19,000 if married filing a joint return)||______|
|5. Fill in amount from line 12 of Form 1A (line 1 of Form WI-Z)||______|
|6. Subtract line 5 from line 4||______|
|7. Divide line 6 by one thousand (1,000). Fill in decimal amount||______|
|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)||______|
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.
Example: You are a member of the National Guard and were called to active duty. You claimed a subtraction on line 1 of Form 1A for the amount of military pay you received for the time during which you were on active duty. Because this military pay is not taxable to Wisconsin, it cannot be used when computing the married couple credit.
Earned income does not include 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; and 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 Internet, Mail Order, or Other Out-of-State Purchases
Did you make any taxable purchases from out-of-state firms during 2011 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 (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, certain digital goods (e.g., greeting cards, video games, music, and books, transferred electronically), artwork, antiques, jewelry, coins purchased for more than face value, etc.
Example: You purchased $300 of clothing through a catalog or over the Internet. No sales and use tax was charged. The clothing was delivered in a county with a 5% sales and use tax rate. You owe $15 Wisconsin tax ($300 x 5% = $15) on this purchase.
Complete the worksheet below to determine whether you are liable for Wisconsin sales and use tax.
If you do not include an amount on line 26 (line 13 of Form WI-Z), place a checkmark in the space provided to certify that you do not owe any sales or use tax. Only returns certified as “no use tax due” will be recognized as filing a sales/use tax return.
Worksheet for Computing Wisconsin Sales and Use Tax
|1. Total purchases subject to Wisconsin sales and use tax (i.e., purchases on which no sales and use tax was charged by the seller)||$ _______|
|2. Sales and use tax rate (see rate chart below)||x ______ %|
|3. Amount of sales and use tax due (line 1 multiplied by tax rate on line 2). Round this amount to the nearest dollar and fi ll in on line 26 of Form 1A (line 13 of Form WI-Z)||$ _______|
Line 27 Donations
You may designate amounts as a donation to one or more of the programs listed on lines 27a through 27j. Your donation will either reduce your refund or be added to tax due. Add the amounts on lines 27a through 27j and fill in the total on line 27k.
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 Carbone 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 Memorial. 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 for prostate cancer research projects. Fill in the amount you want to donate on line 27g.
Line 27h Military Family Relief Fund. The Wisconsin Department of Military Affairs will use donations to the military family relief fund to provide financial aid to eligible members of the immediate family (spouse and dependent children) of members of the U.S. armed forces or the National Guard who are residents of Wisconsin serving on active duty in the U.S. armed forces. Fill in the amount you want to donate on line 27h.
Line 27i Feeding America Food Banks. Your donation to the Feeding America food banks will be divided as follows: 65 percent to Feeding America located in the city of Milwaukee; 20 percent to Feeding America located in the city of Madison; and 15 percent to Feeding America located in the city of Eau Claire. Fill in the amount you want to donate on line 27i.
Line 27j Red Cross Wisconsin Disaster Relief. You may donate an amount to the American Red Cross for its Wisconsin Disaster Relief Fund. Fill in the amount you want to donate on line 27j.
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 12 of Form 1099-R, but only if Wisconsin is the state identified in Box 15 of Form W-2 or Box 13 of Form 1099-R. Fill in the total on line 29. Enclose readable copies of your withholding statements. Enclose Form 1099-R only if Wisconsin income tax was withheld.
- 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 2011 Estimated Tax Payments and Amount Applied from 2010 Return
Fill in any payments you made on your estimated Wisconsin income tax (Form 1-ES) for 2011. Include any overpayment from your 2010 return that you were allowed as credit to your 2011 Wisconsin estimated tax.
To verify the amount of your 2011 estimated Wisconsin income tax payments, go to the department’s web site at https://ww2.revenue.wi.gov/PaymentInquiry/request. html. Delays in processing your return will occur if there is a difference between the amount of payments you claim and the amount of payments the department has on record.
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 2010 returns that you and your spouse were allowed as credit to 2011 Wisconsin estimated tax.
Follow these instructions even if your spouse died in 2011 or in 2012 before filing a 2011 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 2011 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 legal 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”).
Step 2. Fill in the federal earned income credit from line 38a 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
Fill in this percentage
3 or more
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. Failure to provide this 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 certified 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 or who had been a resident of Wisconsin for any consecutive 5-year period after entry into that active duty 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 or who had been a resident of Wisconsin for any consecutive 5-year period after entry into that active duty service; who was a resident of Wisconsin at the time of his or her death; and who had either a service-connected disability rating of 100% under 38 USC 1114 or 1134 or a 100% disability rating based on individual unemployability.
- 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 or who had been a resident of Wisconsin for any consecutive 5-year period after entry into that active duty 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 certified by the Wisconsin Department of Veterans Affairs as meeting all of the following conditions:
- Served on active duty under honorable conditions in the U.S. armed forces or in forces incorporated in the U.S. armed forces.
- Was a resident of Wisconsin at the time of entry into active service or who had been a resident of Wisconsin for any consecutive 5-year period after entry into that active duty service.
- Is currently a resident of Wisconsin for purposes of receiving veterans benefits.
- Has a service-connected disability rating of 100% under 38 USC 1114 or 1134 or a 100% disability rating based on individual unemployability.
Computing the Credit. The credit is equal to the property taxes paid 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.
“Principal dwelling” means any dwelling and the land surrounding it that is reasonably necessary for use of the dwelling as a primary dwelling, but not more than one acre. It may include a part of a multidwelling or multipurpose building and a part of the land upon which it is built that is used as the primary dwelling.
Complete the worksheet at the top of this page if your principal dwelling is located on more than one acre of land.
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 reflects the ownership percentage of the claimant.
Worksheet If Property Tax Bill Shows More Than 1 Acre of Land
|1. Assessed value of land (from tax bill)||______|
|2. Number of acres of land||______|
|3. Divide line 1 by line 2||______|
|4. Assessed value of principal residence||______|
|5. Add line 3 and line 4||______|
|6. Total assessed value of all land and improvements (from tax bill)||______|
|7. Divide line 5 by line 6||______|
|8. Net property taxes paid||______|
|9. Multiply line 8 by line 7. This is the amount of property tax allowed for the credit||______|
- 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.
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 school property tax credit, homestead credit, or farmland preservation credit.
Certification of Eligibility for the Credit. If you did not claim the credit in a prior year, before claiming the credit for 2011 you must request certification 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 certificate, and a completed copy of Form WDVA 0001 (if the veteran never previously submitted one). The WDVA 0001 and the brochure are available from your county veterans service officer or on the Internet at 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. The Wisconsin Department of Veterans Affairs will send you a certification of your eligibility.
Note. You do not have to obtain certification from the WDVA for 2011 if you previously received a certification for a prior year. If you still qualify for the credit, you may claim the credit but do not have to enclose certification.
Enclosures. Enclose a copy of your property tax bill, proof of payment made in 2011, and a copy of the certification (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 2012 Estimated Tax
Fill in on line 37 the amount, if any, of the overpayment on line 35 you want applied to your 2012 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 Online. Go to the department’s web site at https://tap.revenue.wi.gov/mta/_/#1. This is a free service.
To Pay by Check or Money Order. Make your check or money order payable to the Wisconsin Department of Revenue. 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.
If you e-filed your return and are paying by check or money order, enclose your payment with 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. 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 filing 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
1-866-621-4109 (Customer Service)
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 2010 tax return was for a tax year of 12 full months (or would have been had you been required to file) AND either of the following applies.
- You had no tax liability for 2010 and you were a Wisconsin resident for all of 2010, or
- The amounts on lines 29 and 30 on your 2011 return are at least as much as the tax shown on your 2010 return. Your estimated tax payments for 2011 must have been made on time and for the required amount.
The tax shown on your 2010 return is the amount on line 25 of 2010 Form 1A minus the amounts on lines 32, 33, and 34.
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 space 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 the Schedule U instructions for the exception code to use.
Third Party Designee
If you want to allow a tax preparer or tax preparation firm, family member, friend, or any other person you choose to discuss your 2011 tax return with the department, check “Yes” in the “Third Party Designee” area of your return. Also, fill in the designee’s name, phone number, and any five digits the designee chooses as a 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 2012 tax return. This is April 15, 2013, 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 fill in your daytime phone number. Keep a copy of your return for your records.
For faster refunds, do not staple your return.
- 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 or online).
- 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 with Form 1A.
- If you claimed homestead credit, paper clip 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.
Where to File
Mail your return to the Wisconsin Department of Revenue at:
(if tax is due)
PO Box 268
(if refund orno tax due)
PO Box 59
(if homestead credit claimed)
PO Box 34
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.
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 2012 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 2012 in installments beginning April 17, 2012, using Wisconsin Form 1-ES, or
- Increase the amount of income tax withheld from your 2012 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 2012 and do not receive a form in the mail, go to the department’s web site at www.revenue.wi.gov to obtain a personalized copy of Form 1-ES, or contact any Department of Revenue office.
Wisconsin Homestead Credit. Wisconsin homestead credit provides direct relief to homeowners and renters. You may qualify if you were:
- At least 18 years old on December 31, 2011,
- A legal resident of Wisconsin for all of 2011,
- Not claimed as a dependent on anyone’s 2011 tax return (unless you were 62 or older on December 31, 2011),
- Not living in tax-exempt public housing for all of 2011 (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, and
- Had total household income, including wages, interest, social security, and income from certain other sources, below $24,680 in 2011.
You may not claim homestead credit if you (or your spouse) claim the veterans and surviving spouses property tax credit.
Use Schedule H or H-EZ to claim homestead credit. See page 5 for how to get Schedule H or H-EZ. These schedules 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, 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.
You may be able to electronically file the Form 1X through the department’s Wisconsin e-file application at www.revenue.wi.gov or through your software package.
Armed Forces Personnel. If you were a Wisconsin resident on the date you entered military service, you remain a Wisconsin resident during your entire military career unless you take positive action to change your legal residence to another state. For more information, get Publication 104, Wisconsin Taxation of Military Personnel.
Death of a Taxpayer. A return for a taxpayer who died in 2011 should be filed on the same form that would have been used if he or she had lived. Include only the income received by the taxpayer up to the date of death.
If there is no estate to probate, a surviving heir may file the return for the person who died. If there is an estate, the personal representative for the estate must file the return. The person filing the return should sign the return and indicate his or her relationship to the person who died (for example, “surviving heir” or “personal representative”).
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 filed a return on behalf of a decedent and were issued a refund, but you are not able to cash the refund check, complete Form 804, Claim for Decedent’s Wisconsin Income Tax Refund. Mail the completed form and refund check to the department.
If your spouse died during 2011 and you did not remarry in 2011, you can file a joint return. You can also file a joint return if your spouse died in 2012 before filing a 2011 return. A joint return should show your spouse’s 2011 income before death and your income for all of 2011. Also 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 the return for the decedent is filed as single or head of household, 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 your spouse died before 2011 and you have not remarried, you must file as single or, if qualified, as head of household.
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 web site at www.revenue.wi.gov.
Wisconsin Tax Help Links
- » Wisconsin Form 1
- » Wisconsin Form 1A
- » Wisconsin Form 1-ES
- » Wisconsin Form W-RA
- » Wisconsin Form EPV
- » Wisconsin Form I-804
- » Wisconsin Rent Certificate
- » Wisconsin Schedule CR
- » Wisconsin Schedule FC
- » Wisconsin Schedule H
- » Wisconsin Schedule I
- » Wisconsin Schedule MI
- » Wisconsin Schedule MT
- » Wisconsin Schedule OS
- » Wisconsin Schedule U
- » Wisconsin Schedule WD
- » Additional Wisconsin forms
- » Additional Wisconsin State Income Tax Return Form, e-File, and Government Information
- » Access tax help for additional states