ScheduleFC-A: ScheduleFC-A (2024)
Wisconsin · Wisconsin DOR · Used for tax years 2024
Wisconsin Schedule FC-A is used to claim and calculate the 2024 farmland preservation credit. It reports qualifying acres, tax parcel numbers, ownership percentages, and certificate of compliance identification numbers, and is included with your Wisconsin tax return.
Who files this form
Schedule FC-A is used to claim the 2024 Wisconsin farmland preservation credit. It is included with Wisconsin Form 1, 1NPR, 2, 4, 4T, or 6.
The form cautions that you may file Schedule FC-A only if your farm is covered by an original or modified farmland preservation agreement entered into on or after July 1, 2009, or is located in a farmland preservation zoning district or area.
- Individuals must have been legal residents of Wisconsin for all of 2024.
- Corporations must have been organized under Wisconsin law.
The form also asks about certificates of compliance, payment of or legal responsibility for 2024 property taxes, and whether each farm produced at least $6,000 in gross farm revenues during 2024 or at least $18,000 during 2022, 2023, and 2024 combined. If someone else used the farm and met that revenue requirement, provide that person's name and address.
What you'll need
Have these documents and details ready:
- Your Wisconsin Form 1, 1NPR, 2, 4, 4T, or 6, including the legal name and Social Security number or FEIN shown on it.
- A certificate of compliance for each farm, including the 7-digit identification number for each county where the farm is located. Attach a copy of each certificate unless the exception referenced on page 4 of the instructions applies. Those instructions were not provided here.
- Tax parcel numbers, qualifying acres in each category, and your ownership percentage for each farm.
- Information needed to answer the questions about 2024 property taxes and farm revenues.
- The name and address of anyone else who used a farm and met the revenue requirement, if applicable.
How to file
- Enter your identifying information and answer questions 1 through 6. Check the amended Schedule FC-A box if applicable.
- Complete a separate Qualifying Acres Schedule for each farm. Enter certificate identification numbers, tax parcel numbers, and qualifying acres by category.
- Enter your ownership percentage as a decimal to four places, using
1.0000for 100%. Multiply the acres by that percentage and round to the nearest acre. - Transfer the qualifying acre totals to lines 7, 9, and 11. Calculate the credit and add lines 8, 10, and 12 to get line 13.
- Sign and date the claim. Include it with your Wisconsin return. The form says to paper clip Schedule FC-A behind the return.
Transfer the credit from line 13 to the applicable location:
- Form 1, line 31b.
- Form 1NPR, line 61b.
- Form 2, line 14b.
- Form 6, Part III, line 13.
- For Form 4 or 4T, Schedule CR, line 45b.
The provided form does not give a mailing address or e-file instructions.
Common mistakes
- Leaving questions unanswered. The form says questions 1 through 6 must be answered.
- Using one Qualifying Acres Schedule for multiple farms. Complete a separate schedule for each farm and include page 3 when claiming for more than one farm.
- Omitting page 4 when a farm has more than 7 parcels. Include additional copies as needed.
- Using commas or cents in the credit computation. The form says “NO COMMAS; NO CENTS.”
- Filing Schedule FC-A without meeting the farm coverage requirement stated in the form's caution.
Questions people ask
How is the credit calculated?
Multiply the qualifying acres on line 7 by $12.50 and round to the nearest dollar. Multiply the acres on lines 9 and 11 by $10 each. Add those three amounts to calculate the credit on line 13.
Can my claim cover more than one farm?
Yes. Enter the number of farms and complete a separate Qualifying Acres Schedule for each farm. Include page 3 and additional copies as needed.
What if a farm has more than 7 parcels?
Include page 4, with additional copies if needed. Add its qualifying acres to the totals on the applicable Qualifying Acres Schedule.
How do I report partial ownership?
Enter your ownership percentage in all three columns as a decimal carried to four places. Multiply the acres by that percentage and round the result to the nearest acre.