ScheduleET-OS: ScheduleET-OS (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule ET-OS calculates the credit for net tax paid to another state, including entity-level tax and tax paid on behalf of Wisconsin resident members on a composite return. It reports income taxed by both states, net tax paid, and the credit allowed, and is filed with
Who files this form
Use 2025 Wisconsin Schedule ET-OS to calculate a credit for net tax paid to another state and file it with Wisconsin Schedule 5S-ET or Schedule 3-ET.
The schedule covers entity-level tax and tax paid on behalf of Wisconsin resident members on a composite return.
What you'll need
Have these available to complete the schedule:
- The other state's income tax return, including net tax after subtracting all nonrefundable and refundable credits.
- Wisconsin Schedule 5S-ET or Schedule 3-ET, for Wisconsin taxable income and net income tax amounts where required.
- Income figures for amounts taxed by both Wisconsin and the other state, and total income taxed by the other state.
- Your name, identifying number, and each other state's postal abbreviation.
How to file
File Schedule ET-OS with Wisconsin Schedule 5S-ET or Schedule 3-ET.
- Complete Part A for entity-level tax. If tax was paid on behalf of Wisconsin resident members on a composite return, also complete Part B. Otherwise, skip Part B and go to Part C.
- Follow Part C to determine the credit allowed for each state.
- In Part D, combine the credits. Include amounts from additional Schedules ET-OS if you paid tax to more than two states.
- Enter the total from line 22 on Schedule 5S-ET, line 19, or Schedule 3-ET, line 20.
The supplied form does not give a mailing address or e-filing directions.
Questions people ask
What if I paid tax to more than two states?
Use additional Schedules ET-OS. Enter the amount from line 20 of any additional schedules on line 21, then add lines 20 and 21 to get your total credit on line 22.
Which other-state tax amount should I enter?
On lines 4 and 9, use the net tax from the other state's income tax return after subtracting all nonrefundable and refundable credits.
How should I round the calculations?
Carry the ratios on lines 3, 8, and 13 to four decimal places. If the denominator is less than the numerator, enter 1.0000. Round the results on lines 5, 10, and 15 to the nearest dollar.
Are there special directions for Minnesota, Iowa, Illinois, or Michigan?
Yes. For a credit for net tax paid to any of these states, skip lines 11 through 14. Carry line 5 to line 16 and line 10 to line 17, as applicable. On line 19, enter the amount from line 18 rather than the smaller of line 15 or line 18.