FormSPL-01: FormSPL-01 (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Form SPL-01 is a model form for state legislators making an Internal Revenue Code Section 162(h) election for 2025. It records the election to treat a district home as a tax home, legislative days, per diem and other expenses, and employer reimbursements to calculate an
Who files this form
This model form is for Wisconsin legislators making an Internal Revenue Code section 162(h) election for tax year 2025. The election treats the legislator’s district home as their tax home and allows a per diem expense for living expenses attributable to legislative work for every legislative day.
The form does not state that all Wisconsin legislators must file it.
What you'll need
Have the following information available to complete the form:
- Your name, address, and Social Security number.
- The number of miles between your residence within your legislative district and the capitol building.
- Your 2025 session days, committee meeting days, and total legislative days.
- Your Form W-2 and amounts of employer reimbursements not reported in box 1, including reimbursements reported under code “L” in box 12.
- The legislative days to use for each per diem rate and any expenses to enter on line 3 that are not included in line 2c.
Common mistakes
- Do not include a legislative day on lines 2a or 2b if you are claiming actual expenses for that day on line 3.
- Do not leave out reimbursements reported under code “L” in box 12 of Form W-2 when completing line 1.
- If line 1 minus line 4 is zero or less, enter “-0-” on line 5. 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. Use that federal form’s instructions to find the reporting line.
Questions people ask
Which legislative days does the form 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 use for 2025?
The form uses the federal employee per diem rate for Madison:
- January 1 through April 30, 2025: $190 per day.
- May 1 through October 31, 2025: $218 per day.
- November 1 through December 31, 2025: $190 per day.
Can I claim both per diem and actual expenses for the same legislative day?
No. The form says not to include on lines 2a or 2b any legislative day for which you claim actual expenses on line 3.
What happens if my reimbursements exceed my total expenses?
If line 1 is greater than line 4, report the excess as income on federal Form 1040, 1040-SR, or 1040NR. The form directs you to the federal form’s instructions for the correct reporting line.