ScheduleM: ScheduleM (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule M reports additions to and subtractions from income for 2025 and is filed with Wisconsin Form 1NPR. It includes adjustments for interest, certain distributions, business-related items, insurance, tuition, and retirement benefits.
Who files this form
The 2025 Wisconsin Schedule M is for reporting additions to and subtractions from income with Wisconsin Form 1NPR. Use it to report the income adjustments that apply to you.
What you'll need
Schedule M is filed with Wisconsin Form 1NPR. The form also names these schedules for specific subtractions:
- Schedule PS: Private school tuition, line 43.
- Schedule CS: Contributions to an Edvest or Tomorrow’s Scholar college savings account, line 44.
- Schedule 2440W: Disability income exclusion, line 56.
Line 6 refers to lump-sum distribution income reported on federal Form 4972.
You will need your name and Social Security number. For the business, trust, or estate adjustment lines that request them, provide the entity’s name, FEIN, adjustment amount, and description.
How to file
File the 2025 Schedule M with Wisconsin Form 1NPR.
- Report additions to income in Part I. Transfer the total on line 34 to Form 1NPR, line 15, column B.
- Report subtractions from income in Part II. Transfer the total on line 84 to Form 1NPR, line 28, column B.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Do not double-count entity-level tax election adjustments. Exclude line 30 adjustments from line 29, line 32 adjustments from line 31, line 80 adjustments from line 77, and line 82 adjustments from line 81.
- Check the condition for line 61. Recoveries of federal itemized deductions belong on this line only if included on line 33 of Schedule M.
- Check the conditions for lines 68 and 69. Sales of certain insurance policies and physician or psychiatrist grants belong on these lines only if included in column B of Form 1NPR or line 26 of Schedule M.
Questions people ask
What does Schedule M report?
It reports additions to income in Part I and subtractions from income in Part II. File it with Wisconsin Form 1NPR.
Where are college savings account contributions and nonqualified distributions listed?
Contributions to Edvest or Tomorrow’s Scholar accounts are listed on line 44, which references Schedule CS. Nonqualified distributions from those accounts are listed as additions on line 3.
Where are ABLE account amounts listed?
Nonqualified distributions from ABLE accounts are listed as additions on line 4. Contributions to ABLE accounts are listed as subtractions on line 55.
Does the form list restrictions for retirement income subtractions?
Yes. Line 50 labels the retirement income subtraction as “credits restricted.” Line 51 labels the $5,000 retirement income subtraction as “income restricted.” The supplied form does not explain those restrictions.