FormHR-T: FormHR-T (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Form HR-T documents a transfer of the supplement to the federal historic rehabilitation credit. It identifies the transferor and transferee and reports transferred credits on Schedules HR-5, HR, and CF.
Who files this form
Form HR-T is used to report a transfer of the Wisconsin supplement to the federal historic rehabilitation credit. It asks for information about the transferor, the transferee, and the transferred credit.
The transferor or an authorized representative signs the form. The certification states that the transferee is subject to Wisconsin income or franchise tax, or is selling or otherwise transferring the credit to someone who is subject to that tax.
What you'll need
Have the applicable credit schedules and identifying information ready:
- Schedule HR-5: Attach the applicable schedules if all or part of the transferred credit must be claimed over five years, including the current year.
- Schedule HR: Attach the applicable schedules if all or part of the transferred credit is claimed in the year calculated, which is the current year.
- Schedule CF: Refer to this schedule if all or part of the transferred credit was claimed in a prior year and is included on Schedule CF.
- Transferor and transferee details: The form asks for names, tax identification numbers, and contact information. It also asks how an LLC is classified, if applicable.
Common mistakes
Follow these printed reminders when completing the credit information:
- On line 2, check all boxes that apply, not just one.
- If you check box 2a for credit reported on Schedule HR-5, complete line 3.
- If you check box 2b for credit reported on Schedule HR, complete line 4.
Questions people ask
How do I calculate the total credit on line 1?
Add lines 3b and 4b. Line 3b is the sum of line 1 from all attached Schedules HR-5. Line 4b is the sum of line 1 from all attached Schedules HR.
Where do I report credit claimed in a prior year?
Check box 2c if all or part of the transferred credit was claimed in a prior year and is included on Schedule CF.
What if the transferor is the single owner of a disregarded entity?
Section A provides a checkbox on line 6 for this situation and a field on line 7 for the disregarded entity's FEIN.
Can I let a contact person discuss the form with the department?
Yes. Section A, line 8 lets you authorize the contact person listed below it to discuss information about the form with the department. The form notes that the contact person may need a power of attorney.