ScheduleI: ScheduleI (2024)
Wisconsin · Wisconsin DOR · Used for tax years 2024
Wisconsin Schedule I reports adjustments to federal adjusted gross income, itemized deductions, and federal credits to determine the amounts allowable for Wisconsin. It is included with Wisconsin Form 1 or Form 1NPR.
Who files this form
Schedule I reports adjustments that convert federal adjusted gross income, itemized deductions, and credits to amounts allowable for Wisconsin. Include it with Wisconsin Form 1 or Form 1NPR.
- Part II: Complete this part only if you claim the Wisconsin itemized deduction credit. It is required when Part I adjustments affect deductions based on federal adjusted gross income, or when specific deduction items require adjustment.
- Part III: Complete this part only if you claim the Wisconsin earned income credit or other Wisconsin credits based on federal credits. It is required when Part I income adjustments affect those credits, or when specific credit items require adjustment.
What you'll need
Have the following available, as applicable to your adjustments:
- Your Wisconsin Form 1 or Form 1NPR, including the name and Social Security number shown on it.
- Your 2024 federal return, including Form 1040 or 1040-SR and federal Schedule 1 for the capital and ordinary gain or loss entries.
- Revised federal Form 1040 or 1040-SR and revised federal Schedule 1 amounts for Wisconsin capital and ordinary gains or losses.
- Federal return amounts and amounts determined under the Internal Revenue Code in effect for Wisconsin for any itemized deductions or credits you are adjusting.
How to file
Include Schedule I with your Wisconsin Form 1 or Form 1NPR.
- In Part I, total additions on line 1j and subtractions on line 2j.
- Subtract line 2j from line 1j. Enter the result on Schedule I, line 3, and Wisconsin Form 1, line 2.
- For Form 1NPR, use the Part I figures to complete Columns A and B for lines 1 through 29.
- If applicable, use Part II, Column II amounts to compute the Wisconsin itemized deduction credit on Schedule 1 of Form 1 or Form 1NPR.
- If applicable, use Part III, Column II amounts to compute the related Wisconsin credit on Form 1 or Form 1NPR.
The supplied form does not provide a mailing address or e-file directions.
Common mistakes
- Using negative numbers for individual additions or subtractions: Part I says to enter both as positive numbers.
- Leaving off the minus sign on line 3: If the result is negative, place a minus sign in front of it.
- Using the wrong column for Wisconsin calculations: Use Column II amounts from Parts II and III to compute the applicable Wisconsin deduction credit or related credit.
- Adjusting unrelated deductions or credits: Part II is only for federal itemized deductions used in computing the Wisconsin itemized deduction credit. Part III is only for federal credits used to claim related Wisconsin credits and affected by Part I adjustments or a difference in the adopted Internal Revenue Code.
Questions people ask
What does Schedule I adjust?
It adjusts federal adjusted gross income, itemized deductions, and credits to the amounts allowable for Wisconsin.
Where does the Part I total go?
Enter the result on Schedule I, line 3, and Wisconsin Form 1, line 2. For Form 1NPR, the Part I figures must also be used to complete Columns A and B for lines 1 through 29.
Do I need to complete Part II if I do not claim the Wisconsin itemized deduction credit?
No. The form says Part II should be completed only by individuals claiming that credit.
Which credits does Part III cover?
Part III covers the Wisconsin earned income credit and other Wisconsin credits based on federal credits when the underlying federal credits require adjustment for Wisconsin.