ScheduleCS: ScheduleCS (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule CS reports contributions to Edvest and Tomorrow’s Scholar college savings accounts and calculates the allowable subtraction and carryover. It also calculates income additions and carryover adjustments for certain withdrawals, distributions, and rollovers. File
Who files this form
Use 2025 Wisconsin Schedule CS to report contributions to Edvest or Tomorrow’s Scholar college savings accounts and calculate the allowable Wisconsin income subtraction.
The form includes sections for:
- Account owners who contributed for 2025.
- People other than the account owner who contributed for 2025.
- Eligible contribution carryovers.
- Withdrawals within 365 days of a contribution.
- Distributions not used for qualified higher education expenses and rollovers to another state’s qualified tuition program, a qualified ABLE account, or a Roth IRA.
What you'll need
Have the information needed for the parts that apply to you:
- Your name and Social Security number, and the account beneficiary’s name.
- The account owner’s name and address if you are contributing to someone else’s account.
- Records of your 2025 contributions and, for the account’s contribution total, contributions by others.
- Your 2024 Schedule CS for prior contribution totals, carryovers, and prior qualified Roth rollovers.
- Records of withdrawals, including contribution and withdrawal timing and amounts previously claimed as income subtractions.
- Records of distributions and rollovers, including amounts previously claimed as Wisconsin subtractions by you and other contributors.
For a distribution not used for qualified higher education expenses, the form also asks who received the check and whether the owner or beneficiary was subject to a federal penalty for 2025.
How to file
File Schedule CS with Wisconsin Form 1 or Form 1NPR.
The supplied form does not give a mailing address or e-file directions.
Common mistakes
- Exceeding the subtraction limit. Line 10 says not to enter more than $5,130, or $2,560 if married filing a separate return. It also refers to instructions for further limitations.
- Skipping carryover calculations. Line 10 directs you to complete Part II. Lines that require carryover reductions direct you to complete Part V.
- Entering a negative amount on line 16. Enter zero if line 15 is greater than line 14.
- Ignoring the withdrawal timing rule. Line 17 requires a first-in, first-out method when checking whether a 2025 withdrawal occurred within 365 days of a contribution.
- Missing required income additions. The form identifies previously deducted amounts from certain withdrawals and rollovers that must be included in Wisconsin income.
Questions people ask
Can I report contributions if I am not the account owner?
Yes. Part I, Section B is for people other than the account owner. Enter the owner’s name and address, the beneficiary’s name, and your contributions for 2025.
What is the maximum subtraction shown on the form?
Line 10 limits the subtraction to $5,130, or $2,560 if married filing a separate return. The form refers to instructions for further limitations, but those instructions were not supplied.
How do I calculate my carryover to 2026?
Complete Part V. It combines the carryover from line 45 of your 2024 Schedule CS with line 16 of your 2025 Schedule CS, then subtracts the amounts listed on lines 43a through 43f.
What happens if I roll money into another state’s qualified tuition program?
Report the 2025 rollover on line 24. On line 25, enter the portion previously claimed as a Wisconsin subtraction by you and other contributors and add that amount to Wisconsin income. The remaining amount on line 26 reduces carryover; complete Part V.