ScheduleFC: ScheduleFC (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule FC is used to claim the farmland preservation credit for 2025. It reports farmland preservation agreement details, acreage, household income, and property taxes to calculate the credit.
Who files this form
Schedule FC is used to claim the 2025 Wisconsin farmland preservation credit. You may file it only if you are subject to a farmland preservation agreement entered into before July 1, 2009.
The form also states:
- Individuals must have been legal residents of Wisconsin for all of 2025.
- Corporations must have been organized under Wisconsin law.
Include Schedule FC with Wisconsin Form 1, 1NPR, 2, 4, 4T, or 6.
What you'll need
Have the following information ready to complete Schedule FC:
- Your legal name, Social Security number or FEIN, and farmland preservation agreement contract number.
- Your Wisconsin tax return and household income information for lines 8 through 10.
- The number of whole acres covered by the claim, farm profit information, and Conservation Reserve Program enrollment information.
- Whether the 2024 property taxes on all farmland covered by the claim have been paid in full, and the net 2025 property taxes used for the claim.
- Any notice of noncompliance with a soil and water conservation plan or standard.
- Names, birth dates, and farm income for dependents under age 18 who have farm income. Include a separate schedule if more than three dependents have farm income.
The credit calculation refers to Tables 1 and 2 in the instructions, and Worksheet 1 if multiple credit percentages apply.
How to file
Include Schedule FC with Wisconsin Form 1, 1NPR, 2, 4, 4T, or 6. The form directs you to paper clip Schedule FC behind your Wisconsin tax return.
Answer questions 1 through 7, complete household income lines 8 through 10, and complete credit calculation lines 11 through 17 as applicable. Sign and date the claim.
Transfer the credit from line 17 to the applicable location:
- Form 1, line 31a.
- Form 1NPR, line 61a.
- Form 2, line 14a.
- Form 6, Part III, line 13.
- For Form 4 or 4T, Schedule CR, line 45a.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Using Schedule FC without a farmland preservation agreement entered into before July 1, 2009. The form cautions that only people subject to such an agreement may file it.
- Leaving questions 1 through 7 unanswered. The form says all seven must be answered.
- Entering commas or cents. The form directs you to use neither.
- Omitting the separate schedule when more than three dependents have farm income.
- Including foster care payments on line 9f or Title XX payments on line 9x. The form specifically says not to include them.
Questions people ask
What farm profit information does the form ask for?
Question 5 asks whether the farmland produced gross farm profits of at least $6,000 during 2025 or at least $18,000 total during 2023, 2024, and 2025. If someone else used the farmland and met that requirement, question 7 asks for that person's name and address.
Which year's property taxes does Schedule FC use?
Line 11a asks for the net 2025 property taxes on which the claim is based. Separately, question 3 asks whether the 2024 property taxes for all farmland covered by the claim have been paid in full.
How is the final credit selected?
Line 17 directs you to enter the largest amount from lines 15a through 16. Line 16 is the 10% special minimum credit, calculated as 10% of line 11b. Line 11b is the smaller of your net 2025 property taxes on line 11a or $6,000.
What does checking the certification box on line 18 mean?
You certify both that none of the information on your previously submitted farmland preservation agreement has changed and that you have notified the County Land Conservation Committee that you intend to file a 2025 Schedule FC.