ScheduleCR: ScheduleCR (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule CR reports other credits for 2025, including nonrefundable credits available and used, refundable credits, and credit carryforwards. It includes sections for individuals, fiduciaries, and corporations and is included with Wisconsin Form 1, 1NPR, 2, 4, or 4T.
Who files this form
The 2025 Wisconsin Schedule CR reports the credits listed on the form. Part I covers credits for individuals, fiduciaries, and corporations. Part II is for corporations only.
The form directs filers to include Schedule CR with Wisconsin Form 1, 1NPR, 2, 4, or 4T.
What you'll need
Use the schedules referenced for the credits you report. These include:
- Schedule CF for the credit lines that refer to it.
- Schedules ES, CM, LI, HR, MA-M, MA-A, R, MS, and VC for the corresponding nonrefundable credits.
- Schedules EC, BD, EIT, and R for the corresponding refundable credits in Part I.
- Schedules FC and FC-A for farmland preservation credits reported by corporations in Part II.
Schedule CR also asks for your name and identifying number and is included with Wisconsin Form 1, 1NPR, 2, 4, or 4T.
How to file
Include Schedule CR with Wisconsin Form 1, 1NPR, 2, 4, or 4T.
In Part I, report nonrefundable credits in Column A, “Credit Available for 2025,” and Column B, “Credit Used for 2025.” Carry the totals from line 25 to line 26 on page 2. Report refundable credits on lines 35 through 39 and total them on line 40.
Individuals and fiduciaries transfer their totals to the return lines listed on lines 34 and 40. Corporations carry those totals to Part II and follow the transfer directions on lines 43 and 46.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
Follow these reminders printed on the form:
- Include Schedule CR with Wisconsin Form 1, 1NPR, 2, 4, or 4T.
- Continue to page 2. Line 25 directs you to carry both column totals to line 26 at the top of page 2.
Questions people ask
What is the difference between Column A and Column B?
Column A is for credit available for 2025. Column B is for credit used for 2025.
Which part is for corporations only?
Part II is labeled “Credits for Corporations Only.” Corporations also report credits in Part I.
Which credits are labeled for individuals only?
The state historic rehabilitation credit on line 16 and the angel investment credit on line 31 are labeled for individuals only.
Where do research credits go?
Report the amount from Schedule R, line 23, on Schedule CR, line 17, under nonrefundable credits. Report the amount from Schedule R, line 20, on Schedule CR, line 39, under refundable credits.