ScheduleES: ScheduleES (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule ES calculates the 2025 Employee College Savings Account Contribution Credit. It reports credits for eligible contributions made for employees, credits passed through from other entities, and carryovers of unused credit.
Who files this form
Use 2025 Schedule ES to claim the Wisconsin employee college savings account contribution credit. The schedule includes credits for eligible contributions you made for employees, credits passed through from other entities, and unused credit carryovers.
File it with Wisconsin Form 1, 1NPR, 3, 4, 4T, 5S, or 6.
What you'll need
Have the following information and schedules ready:
- Your name and identifying number.
- The number of employees for whom you made eligible college savings account contributions.
- The total credits computed for all employees.
- Each pass-through entity’s name, FEIN, and credit amount.
- An additional schedule for pass-through credits reported on line 3c, if applicable.
- Schedule CF if you report an unused credit carryover on line 5 or do not use the available credit in full.
How to file
File Schedule ES with Wisconsin Form 1, 1NPR, 3, 4, 4T, 5S, or 6.
Enter your employee count on line 1 and total employee credits on line 2. Report pass-through credits on lines 3a through 3c and add them on line 3d. Add lines 2 and 3d on line 4 to calculate your 2025 credit. Enter any unused credit carryover on line 5, then add lines 4 and 5 on line 6 to calculate your available credit.
Include Schedule CF for a carryover or if the credit is not used in full. The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Read the instructions before filling in the schedule, as the form directs. Instructions were not included in the supplied text.
- Round amounts to the nearest dollar.
- Include Schedule CF when reporting an unused credit carryover on line 5.
- Include Schedule CF if the credit on line 6 was not used in full.
Questions people ask
Which tax year is this Schedule ES for?
This schedule is for tax year 2025.
Can I report credits passed through from other entities?
Yes. Enter the entity name, FEIN, and amount on lines 3a and 3b. Report total pass-through credits from an additional schedule on line 3c, then add lines 3a through 3c on line 3d.
Where do I report unused credit carried over?
Enter the carryover on line 5 and include Schedule CF.
How do I calculate the available credit?
Add your 2025 credit on line 4 to your unused credit carryover on line 5. Enter the total on line 6. Include Schedule CF if the credit was not used in full.