FormW-RA: FormW-RA (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Form W-RA is used to submit required supporting documents for an electronically filed income or franchise tax return or homestead credit claim. It identifies the taxpayer and the credits, adjustments, or other items the attachments support.
Who files this form
Use 2025 Wisconsin Form W-RA to send required supporting documents after electronically filing an income or franchise tax return or homestead credit claim, if you claim a credit or item listed on the form.
Do not use Form W-RA if you file a paper return or paper homestead credit claim. Use it only for the supporting documents required for the boxes you check, not for other correspondence or appeals.
When it's due
For tax year 2025, Form W-RA and required attachments must be mailed within 48 hours after you receive 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
Gather the documents required for each box you check. Requirements depend on the credit or item:
- Amended return on Form 1, 1NPR, or X-NOL: Forms, documents, or schedules supporting the changes, as needed.
- 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.
- Eligible veterans and surviving spouses property tax credit: Real estate tax bills for all taxes paid in 2025, proof of payment, Wisconsin Department of Veterans Affairs certification if required, and other documentation requested in the instructions.
- Business and investment credits: The certifications, verifications, statements, or signed schedule parts listed beside the applicable checkbox. For many credits received through a pass-through entity, the form calls for Schedule 5K-1, 3K-1, or 2K-1 instead.
- Farmland preservation or historic rehabilitation credit: Check the instructions for Schedule FC or FC-A, or Schedule HR, for the required attachments.
- Low-income housing tax credit: The allocation certificate from the Wisconsin Housing and Economic Development Authority, or Schedule 5K-1, 3K-1, or 2K-1 if the credit comes from a pass-through entity.
- Schedule CC closing certificate request: For an estate, the decedent's will and probate inventory. For a trust, the trust instrument and three years of accountings. Submit Form W-RA and these attachments only if Schedule CC was electronically filed.
- Sale of an investment in a qualified Wisconsin business: Information showing how you computed the allocation of gain eligible for the exclusion on Schedule QI.
- Pass-through entity adjustments: Schedule 5K-1, 3K-1, or 2K-1.
- Tax paid to another state: For 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. For Schedule ET-OS, the entity's other-state income or franchise tax returns, including the other-state composite return when applicable.
- Legislators making the section 162(h) election: A copy of the 2025 Model Form if your electronic filing software does not submit it with the return.
- Other items: Any other documents you were instructed to attach when e-filing.
How to file
Complete the taxpayer information using black ink. Check each applicable attachment box and paper clip the required documents to Form W-RA.
Mail 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, deliver to:
Mail Stop 1-151
Wisconsin Department of Revenue
2135 Rimrock Road
Madison WI 53713
Electronic attachment option: Individuals and tax practitioners filing on behalf of individuals may submit Form W-RA attachments over the internet at the department's W-RA attachment portal.
Common mistakes
- Sending W-RA with a paper return or paper homestead claim. The form is only for required supporting documents associated with electronic filing.
- Including unrelated material. Do not use W-RA for other correspondence or appeals. Send only the supporting documents required for the boxes checked.
- Using staples. Paper clip your attachments instead. The form says this can help refunds process faster.
- Mailing late, using the wrong address, or omitting attachments. The form warns that these errors will delay your refund.
Questions people ask
Do I send Form W-RA with a paper tax return?
No. Do not submit it when filing a paper return or paper homestead credit claim.
Can I submit my attachments online?
Yes. Individuals and tax practitioners filing on behalf of individuals may submit Form W-RA attachments at https://tap.revenue.wi.gov/WRA/.
Can missing attachments hold up my refund?
Yes. Refund processing may not finish until the department receives Form W-RA and the required attachments.
Which Social Security number do I enter for an estate's Schedule CC request?
Enter the decedent's Social Security number in the box labeled “Your social security number” under Taxpayer Information on page 1. Attach the decedent's will and probate inventory. Submit these with Form W-RA only if Schedule CC was electronically filed.