Schedule4W: Schedule4W (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule 4W reports subtractions from federal income for corporations filing Wisconsin Form 4. It totals items such as dividend subtraction modifications, eligible related entity expenses, nontaxable income, and basis and depreciation adjustments for entry on Form 4.
What you'll need
Have the corporation's name and federal employer ID number ready.
For the lines you complete, gather these supporting schedules:
- Line 1: Schedule 4Y, line 4.
- Line 2: Schedule RT, Part II, and Schedules 2K-1 and 3K-1.
- Line 3: Schedule RT-1 from the related entity. Submit it with your return.
- Lines 7, 10, and 11: Attach schedules supporting nontaxable income; basis, section 179, and depreciation/amortization; and the amount by which Wisconsin basis exceeds federal basis for assets disposed of.
- Line 16: Schedule 4I, line 13.
How to file
File Schedule 4W with Wisconsin Form 4. Enter the total from Schedule 4W, line 17, on Form 4, page 1, line 4.
The supplied form does not give a mailing address or e-file instructions.
Common mistakes
- Read the instructions before filling in the schedule, as the form directs. Instructions were not included in the supplied text.
- Do not include deemed taxes in the foreign taxes reported on line 8.
- Do not include adjustments for nontaxable income from life insurance operations on line 15. That income has a separate entry on line 16.
- Do not omit the required supporting schedules for lines 7, 10, and 11, or Schedule RT-1 for line 3.
Questions people ask
What is Schedule 4W used for?
It reports Wisconsin subtractions from federal income and is filed with Wisconsin Form 4.
Where do I enter the dividend subtraction?
Enter the Wisconsin subtraction modification for dividends from Schedule 4Y, line 4, on Schedule 4W, line 1.
What do I need for income from related entities whose expenses were disallowed?
Line 3 directs you to obtain Schedule RT-1 from the related entity and submit it with your return.
Where do I report nontaxable income from life insurance operations?
Report the amount from Schedule 4I, line 13, on Schedule 4W, line 16. Do not include it among the other adjustments on line 15.