ScheduleMA-A: ScheduleMA-A (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Schedule MA-A calculates the 2025 Wisconsin Agricultural Credit using production receipts, related costs, and agricultural property information. It also reports credits passed through from other entities, unused credit carryovers, and applicable credit limitations.
Who files this form
Schedule MA-A is used to calculate the Wisconsin agricultural credit for tax year 2025. The form includes entries for individuals, fiduciaries, partnerships, tax-option (S) corporations, and C corporations.
If you complete Part I, lines 1 through 15g, answer questions A through C about whether you:
- Produce, grow, or extract tangible personal property on property assessed as agricultural.
- Only rent farmland to others.
- Began operations in 2025.
If line 11 is zero or less, the form says to stop because you do not qualify for the agricultural credit.
What you'll need
Have the information needed for the applicable lines ready:
- Your name and identifying number.
- Production gross receipts, all gross receipts, cost of goods sold, and direct and indirect costs.
- Average values of real property and improvements owned or rented and used to produce, grow, or extract qualified production property, if completing lines 12b and 13.
- For single-entity filers completing line 15b, the amount from Form 4, line 11, or Form 4T, line 10.
- Entity names, FEINs, and amounts for agricultural credits passed through from other entities.
- For individuals and fiduciaries, the tax and business credit information needed for Part II.
Include Schedule CF if you report unused agricultural credit carried over on line 19 or if the credit on line 22 was not used in full.
How to file
File Schedule MA-A with Wisconsin Form 1, 1NPR, 2, 3, 4, 4T, 5S, or 6.
Enter your name and identifying number on both pages. Round amounts to the nearest dollar and complete the lines that apply to your filer type.
Include Schedule CF when reporting a carryover of unused agricultural credit or when the credit was not used in full. The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Continuing when line 11 is zero or less. The form says to stop because you do not qualify for the credit.
- Missing the line 12a shortcut. If all agricultural activities occurred in Wisconsin on property assessed as agricultural, check the box, skip lines 12b and 13, and enter 100.0000 on line 14.
- Including partnership or S corporation income on line 15f. The form says not to include that income there and refers you to line 17.
- Forgetting Schedule CF. Include it for an unused credit carryover on line 19 or if the credit on line 22 was not used in full.
- Not rounding amounts. The form directs you to round amounts to the nearest dollar.
Questions people ask
What credit rate does the form use?
Line 16 uses 7.5%. C corporations multiply line 15d by that rate; partnerships and tax-option (S) corporations use line 15e; individuals and fiduciaries use line 15g.
What if all my agricultural activities occurred in Wisconsin?
If all those activities occurred on property assessed as agricultural, check line 12a, skip lines 12b and 13, and enter 100.0000 on line 14.
Where do I report agricultural credit passed through from another entity?
Report it on line 17, along with the entity name and FEIN. The form refers to instructions for limitations, but those instructions were not supplied.
Is there a business income limitation for individuals and fiduciaries?
Yes. Part II is the computation of the business income limitation for individuals and fiduciaries. On line 22, these filers enter the smaller of line 20 or line 21.