FormSPL-01: FormSPL-01 (2024)
Wisconsin · Wisconsin DOR · Used for tax years 2024
Wisconsin Form SPL-01 is a model form for state legislators making the Internal Revenue Code Section 162(h) election for 2024. It records the election to treat a district home as a tax home and reports legislative days, per diem expenses, other expenses, and employer reimbursemen
Who files this form
This model form is for Wisconsin state legislators making an Internal Revenue Code section 162(h) election for tax year 2024. The election treats the legislator’s district home as their tax home and allows a per diem expense for living expenses attributable to their work for each legislative day.
The form does not state that all Wisconsin legislators must file it.
What you'll need
Have the following information ready to complete the form:
- Your name, address, and Social Security number.
- The distance in miles between your residence within your legislative district and the capitol building.
- Your 2024 session days, including recesses of four consecutive days or less, and committee meeting days.
- Your Form W-2 and information about employer reimbursements not reported in box 1, including reimbursements reported under code “L” in box 12.
- Amounts for expenses not included in the per diem total, if entering them on line 3. The form refers to instructions on page 3, which were not provided.
Common mistakes
- Do not include a legislative day on lines 2a through 2d if you are claiming actual expenses for that day on line 3.
- On line 5, subtract total expenses on line 4 from reimbursements on line 1. If the result is zero or less, enter zero. The form states that no deduction is allowed.
- If line 1 is greater than line 4, report the excess as income on federal Form 1040, 1040-SR, or 1040NR. Consult that form’s instructions for the reporting line.
Questions people ask
What election does this form document?
It documents a Wisconsin legislator’s election to treat their district home as their tax home and apply Internal Revenue Code section 162(h) for tax year 2024.
Which days are included in the legislative-day count?
The form lists session days, including recesses of four consecutive days or less, and committee meeting days.
What per diem rates does the form state for 2024?
The form states these federal employee per diem rates for Madison:
- January 1 through March 31, 2024: $173 per day.
- April 1 through September 30, 2024: $195 per day.
- October 1 through October 31, 2024: $218 per day.
- November 1 through December 31, 2024: $190 per day.
Which reimbursements go on line 1?
Enter employer reimbursements that were not reported in box 1 of Form W-2. Include reimbursements reported under code “L” in box 12.