ScheduleFC-A: ScheduleFC-A (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule FC-A is used to calculate and claim the 2025 farmland preservation credit. It reports qualifying acres, tax parcel numbers, ownership percentages, and certificate of compliance identification numbers for each farm included in the claim.
Who files this form
Use Schedule FC-A to claim the 2025 Wisconsin farmland preservation credit. The form says it may only be filed 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.
The form also asks about these requirements:
- Individuals must have been legal residents of Wisconsin for all of 2025. Corporations must have been organized under Wisconsin law.
- You must have a certificate of compliance for each farm on which the claim is based.
- You must have paid, or be legally responsible for paying, the 2025 property taxes on the qualifying acres.
- Each farm must have produced gross farm revenues of at least $6,000 during 2025 or at least $18,000 during 2023, 2024, and 2025 combined. If someone else used the farm and met that revenue requirement, enter that person's name and address.
What you'll need
Have these forms 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 that return.
- A certificate of compliance for each farm, with 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. The supplied text does not explain that exception.
- Tax parcel numbers, qualifying acres by category, and your ownership percentage for each farm.
- Information about responsibility for the 2025 property taxes and farm revenues for 2025 or the combined 2023 through 2025 period.
- The name and address of anyone else who used the farm and met the revenue requirement, if applicable.
Complete a separate Qualifying Acres Schedule for each farm. Include page 3 for additional farms and page 4 if any farm has more than 7 parcels, with extra copies as needed.
How to file
Include Schedule FC-A with Wisconsin Form 1, 1NPR, 2, 4, 4T, or 6. The form directs you to paper clip Schedule FC-A behind your Wisconsin tax return. No mailing address or e-file directions are provided in the supplied text.
- Answer questions 1 through 6 and complete the Qualifying Acres Schedule for each farm.
- Transfer the qualifying-acre totals to lines 7, 9, and 11, as applicable, and calculate the credit.
- Sign and date the claim and attach the required enclosures.
- Enter the credit from line 13 on the applicable return line:
- Form 1: line 31b.
- Form 1NPR: line 61b.
- Form 2: line 14b.
- Form 6: Part III, line 13.
- Form 4 or 4T: Schedule CR, line 45b.
Common mistakes
- Using the wrong schedule. The form cautions that Schedule FC-A may only be filed for farms meeting its farmland preservation agreement, zoning district, or area condition.
- Leaving questions unanswered. Questions 1 through 6 must be answered.
- Combining multiple farms on one acres schedule. Complete a separate Qualifying Acres Schedule for each farm and include page 3 when claiming more than one farm.
- Omitting extra parcel pages. Include page 4 if any farm has more than 7 parcels, with additional copies as needed.
- Entering commas or cents. The form says to use no commas and no cents in the credit computation.
Questions people ask
How much is the credit per qualifying acre?
The form uses $12.50 per acre for line 7, covering qualifying acres both in a farmland preservation zoning district and subject to an agreement entered into after July 1, 2009. It uses $10 per acre for line 9 and line 11. Add the resulting amounts on lines 8, 10, and 12 to get the credit on line 13.
How do I account for partial ownership?
Enter your ownership percentage in all three columns of Step 3 as a decimal carried to four places. For 100% ownership, enter 1.0000. Multiply each acreage total by that percentage and round to the nearest acre.
Can one claim cover more than one farm?
Yes. Enter the number of farms on the claim and complete a separate Qualifying Acres Schedule for each farm. Use page 3 for additional farms and include extra copies as needed.
What if someone else used my farm and met the revenue requirement?
Enter that person's name and address in question 6.
How do I identify an amended Schedule FC-A?
Check the box labeled for an amended Schedule FC-A at the top of the form.