ScheduleOS: ScheduleOS (2024)
Wisconsin · Wisconsin DOR · Used for tax years 2024
Wisconsin Schedule OS calculates the 2024 credit for net income tax paid to another state. It reports income taxed by both states, tax paid to the other state, and the credit allowed, and is attached to Wisconsin Form 1, 1NPR, or 2.
Who files this form
Use Schedule OS to claim Wisconsin’s credit for net tax paid to another state. To be eligible for the 2024 credit, you must have:
- Been a full-year or part-year Wisconsin resident in 2024.
- Paid 2024 state income tax to both Wisconsin and another state on the same income.
Attach Schedule OS to Wisconsin Form 1, 1NPR, or 2.
What you'll need
- Your Wisconsin Form 1, 1NPR, or 2, which supplies income and tax amounts used on Schedule OS.
- A copy of your income tax return from each other state. The form specifically says to include these copies.
You will also need the name(s) and identifying number shown on your Wisconsin return.
How to file
Attach your completed 2024 Schedule OS to Wisconsin Form 1, 1NPR, or 2. Include a copy of your tax return from the other state or states.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Leaving out the other state’s return: Be sure to include a copy of your tax return from each other state.
- Entering commas or cents in dollar amounts: The form says “NO COMMAS” and “NO CENTS.”
Questions people ask
What if I paid tax to more than two other states?
Use additional Schedules OS. Enter the amount from line 39 of any additional schedules on line 40, then add lines 39 and 40 on line 41.
What if another state’s tax was passed through to me by a business?
If tax was paid to another state and passed through to you by a tax-option (S) corporation, limited liability company, or partnership, the form directs you to complete Part III.
Are there special directions for tax paid to Minnesota, Iowa, Illinois, or Michigan?
Yes. For these states, skip lines 30 through 34. Transfer line 23 to line 35 and line 29 to line 36, as applicable. On line 38, enter the amount from line 37.
What tax amount from the other state goes on lines 22 and 28?
The form calls for the net tax from the other state’s income tax return after subtracting all nonrefundable and refundable credits. It also refers you to the instructions for these lines.