FormW-RA: FormW-RA (2024)

Who files this form

Use 2024 Wisconsin Form W-RA to send required supporting documents after electronically filing an income or franchise tax return or homestead credit claim with one of the credits or items listed on the form.

Do not use Form W-RA with a paper return or paper homestead credit claim. Use it only for documents required for the boxes you check, not for other correspondence or appeals.

When it's due

For tax year 2024, mail Form W-RA and the required attachments within 48 hours after receiving your Wisconsin acknowledgment.

Your refund may not finish processing until the department receives Form W-RA and the attachments. Mailing late, using the wrong address, or leaving out attachments will delay your refund.

What you'll need

Have your taxpayer identification and contact information ready. The documents you need depend on the boxes you check.

Returns and individual credits

• Amended Form 1, 1NPR, or X-NOL: Forms, documents, or schedules supporting the changes, as needed.
• Eligible veterans and surviving spouses property tax credit: Real estate tax bills for all taxes paid in 2024, proof of payment, Wisconsin Department of Veterans Affairs certification if required, and other documentation requested in the instructions.
• Homestead credit: Required Forms W-2, W-2G, 1099-R, and 1098-T; original rent certificates; tax bills; legal documents; and statements. Include Schedule GL if your electronic filing software does not submit it with the return.
• Farmland preservation credit: See the instructions for Schedule FC or FC-A for required attachments.
• Historic rehabilitation credit: See Schedule HR for required attachments.
• Legislators making the section 162(h) election: A copy of the 2024 SPL-01 Model Form if it was not submitted with the electronic return.

Business credits

For each credit below, if the credit comes from a pass-through entity, attach a copy of Schedule 5K-1, 3K-1, or 2K-1 instead of the listed documentation.

• Angel investment credit: WEDC new business venture certification and tax credit verification.
• Business development credit: WEDC certification and tax credit verification.
• Community rehabilitation program credit: Signed Part II of Schedule CM.
• Development zones credits: WEDC certification to claim tax benefits, expense verification, and a WEDC statement verifying the environmental remediation and job creation or retention credit amount.
• Early stage seed investment credit: WEDC certifications issued to the business and fund manager, plus a fund manager statement with the manager's name and address and, for each investment, its date, total amount, amount invested in a qualified new business venture, and tax credit amount.
• Economic development tax credit: WEDC certification and notice of eligibility to receive tax benefits.
• Electronics and information technology manufacturing zone credit: WEDC tax benefit certification.
• Enterprise zone jobs credit: WEDC certification to claim tax benefits and expense verification.
• Low-income housing tax credit: Allocation certificate from the Wisconsin Housing and Economic Development Authority.

For the employee college savings account contribution credit and manufacturing and agricultural credit, attach Schedule 5K-1, 3K-1, or 2K-1 if the credit comes from a pass-through entity.

Other items

• Electronically filed Schedule CC: For estates, a copy of the decedent's will and probate inventory. For trusts, a copy of the trust instrument and three years of accountings.
• Schedule QI: Information showing how you calculated the allocation of gain eligible for exclusion.
• Tax-option (S) corporation, partnership, limited liability company, trust, or estate adjustments: Schedule 5K-1, 3K-1, or 2K-1.
• Schedule ET-OS: The S corporation's or partnership's income or franchise tax returns from the other states. If claiming credit on behalf of shareholders or partners on a composite return, include the other state's composite income tax return.
• Schedule OS: Your other-state income tax returns and withholding statements, or Schedule 3K-1 or 5K-1 if the credit is based on tax paid by a pass-through entity.
• Other: Any other documents you were instructed to attach when e-filing.

How to file

Complete the taxpayer information using black ink. Check the boxes identifying your attachments, and paper clip the required documents to Form W-RA.

By mail

Send Form W-RA and all attachments to:

Wisconsin Department of Revenue

PO Box 8977

Madison WI 53708-8977

If using a delivery service other than the U.S. Postal Service, use:

Mail Stop 1-151

Wisconsin Department of Revenue

2135 Rimrock Road

Madison WI 53713

Electronic submission

Individuals and tax practitioners filing on behalf of individuals may submit Form W-RA attachments electronically at https://tap.revenue.wi.gov/WRA/.

Common mistakes

• Sending W-RA with a paper return or paper homestead claim. It is only for supporting documents associated with electronic filing.
• Using it for unrelated correspondence or appeals. Submit only the supporting documents required for the boxes checked.
• Mailing late, using the wrong address, or omitting attachments. The form warns that these mistakes delay refunds.
• Stapling attachments. Use paper clips instead. The form says this can help refunds be processed faster.
• Using ink other than black. The taxpayer information area specifies black ink only.

Questions people ask

Can I submit attachments online instead of mailing them?

Yes. Individuals and tax practitioners filing for individuals may submit the attachments at https://tap.revenue.wi.gov/WRA/.

Can missing attachments hold up my refund?

Yes. Your refund may not finish processing until Form W-RA and the attachments have been received.

What if my credit comes from a pass-through entity?

Many credit entries tell you to attach Schedule 5K-1, 3K-1, or 2K-1 instead of the listed certification documents. Follow the entry for your specific credit.

Whose Social Security number goes on W-RA for an estate's Schedule CC?

Enter the decedent's Social Security number in the box labeled “Your social security number” on page 1. Submit W-RA and the Schedule CC attachments only if Schedule CC was electronically filed.

Official sources

• https://www.revenue.wi.gov/TaxForms2024/2024-FormW-RA.pdf