Schedule4I: Schedule4I (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule 4I is filed with Form 4 to calculate adjustments for insurance companies. It covers insurance-specific additions, nontaxable income from life insurance operations, a net business loss adjustment, and a tax adjustment.
Who files this form
Wisconsin Schedule 4I is for insurance companies reporting Wisconsin adjustments. The 2025 schedule covers additions, nontaxable income from life insurance operations, net business loss adjustments, and tax adjustments.
File it with Wisconsin Form 4.
What you'll need
Have the following information available for the parts you complete:
- The corporation's name and Federal Employer ID Number.
- Wisconsin Form 4, including the income, loss, and apportionment figures used by the schedule.
- Schedule 4V for addition modifications, Schedule 4W for subtraction modifications, and Schedule 4Y for the dividends received deduction.
- Federal tax figures for the loss carryforward deduction, dividend income, and additional deduction for insurers required to discount unpaid losses.
- Net gain from operations other than life insurance and total net gain from operations.
- Gross premiums as defined in section 76.62, Wisconsin Statutes.
- Form N, line 5, for Wisconsin income from lottery prizes.
How to file
File the 2025 Schedule 4I with Wisconsin Form 4.
Transfer the schedule's results as directed:
- Line 4 to Schedule 4V, line 9.
- Line 13 to Schedule 4W, line 16.
- Line 20 to Form 4, line 12, entering or including the amount.
- Line 26 to Form 4, line 17, entering or including the amount.
The supplied form does not state a mailing address or electronic filing method.
Common mistakes
Do not skip the instructions. The form specifically says to read them before filling in the schedule. It also refers you to the instructions for the percentage on line 11 and the dividends received deduction on line 17.
Questions people ask
Where do I report the total additions from Part I?
Add lines 1 through 3 and enter the total on line 4. Carry that amount to Schedule 4V, line 9.
How is the percentage on line 11 calculated?
Divide net gain from operations other than life insurance on line 10a by total net gain from operations on line 10b. Enter the result as a percentage. The form also directs you to see the instructions.
When do I complete lines 17 through 20 for the net business loss adjustment?
First add lines 14 and 15 and enter the result on line 16. If the amount is positive, there is no net business loss adjustment. If it is negative, complete lines 17 through 20.
Where does the tax adjustment from Part IV go?
Enter or include the amount from Schedule 4I, line 26, on Wisconsin Form 4, line 17.