ScheduleI: ScheduleI (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule I adjusts federal adjusted gross income, itemized deductions, and credits to the amounts allowable for Wisconsin for 2025. It reports income additions and subtractions and differences in deductions and credits, and 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 the amounts allowable for Wisconsin. Include it with Wisconsin Form 1 or Form 1NPR.
- Part II: Complete this part only if you are claiming the Wisconsin itemized deduction credit and need to adjust eligible federal itemized deductions. Adjustments are required when Part I changes affect deductions based on federal adjusted gross income, or when specific deduction items require adjustment.
- Part III: Complete this part only if you are claiming the Wisconsin earned income credit or another Wisconsin credit based on a federal credit, and the related federal credit is affected by Part I adjustments or a difference in the Internal Revenue Code adopted by Wisconsin.
What you'll need
Depending on the adjustments you report, have these forms and amounts available:
- Your 2025 federal return, including Form 1040 or 1040-SR and Schedule 1 (Form 1040), as applicable.
- Revised federal Form 1040 or 1040-SR and revised federal Schedule 1 amounts for Wisconsin capital or ordinary gains and losses, if applicable.
- Wisconsin Form 1 or Form 1NPR, including the name and Social Security number shown on that return.
- For Parts II and III, the relevant federal deduction or credit amounts and the amounts determined under the Internal Revenue Code in effect for Wisconsin.
How to file
Include Schedule I with your Wisconsin Form 1 or Form 1NPR.
- Part I: Add lines 1a through 1i and lines 2a through 2i separately. Subtract total subtractions on line 2j from total additions on 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.
- Part II: Use column II amounts to compute the Wisconsin itemized deduction credit on Schedule 1 of Form 1 or Form 1NPR.
- Part III: Use 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 instructions.
Common mistakes
- Enter both additions and subtractions in Part I as positive numbers. If the result on line 3 is negative, put a minus sign in front of it.
- Do not overlook the Form 1NPR note: Part I figures must also be used in columns A and B for lines 1 through 29.
- Complete Part II only for federal itemized deductions that may be used to compute the Wisconsin itemized deduction credit.
- Complete Part III 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.
- Use column II amounts, rather than column I federal amounts, to compute the related Wisconsin deduction credit or other credit.
Questions people ask
What does 2025 Schedule I adjust?
It adjusts federal adjusted gross income, itemized deductions, and credits to the amounts allowable for Wisconsin.
Where do I enter the Part I result?
Enter it on Schedule I, line 3, and Wisconsin Form 1, line 2. If you file Form 1NPR, use the Part I figures to complete columns A and B for lines 1 through 29.
Do I have to complete Part II?
Part II is only for people claiming the Wisconsin itemized deduction credit. Complete it when Part I adjustments affect eligible deductions based on federal adjusted gross income, or when specific deduction items require adjustment.
What do columns I and II show in Parts II and III?
Column I shows the amount on your 2025 federal return. Column II shows the amount determined under the Internal Revenue Code in effect for Wisconsin. Use column II to compute the related Wisconsin credit.