ScheduleOS: ScheduleOS (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule OS calculates the credit for net income tax paid to another state for 2025. It reports income taxed by both Wisconsin and another state, the other state's net tax, and the credit allowed, and is attached to Wisconsin Form 1, 1NPR, or 2.
Who files this form
Use 2025 Schedule OS to claim Wisconsin’s credit for net tax paid to another state. To be eligible, you must have:
- Been a full-year or part-year Wisconsin resident in 2025.
- Paid 2025 state income tax to both Wisconsin and another state on the same income.
The schedule attaches to Wisconsin Form 1, 1NPR, or 2.
What you'll need
- Your Wisconsin Form 1, 1NPR, or 2, for the name, identifying number, income, and tax information requested on Schedule OS.
- A copy of your tax return from each other state. The form specifically says to include these copies.
- Additional Schedules OS if you paid tax to more than two states.
How to file
Attach Schedule OS to your Wisconsin Form 1, 1NPR, or 2. Include a copy of your tax return from the other state or states.
If tax paid to another state was passed through to you by a tax-option (S) corporation, limited liability company, or partnership, complete Part III as directed on the form.
The supplied form does not give a mailing address or e-file directions.
Common mistakes
- Leaving out other-state returns. The form reminds you to include a copy of your tax return from the other state or states.
- Entering commas or cents in dollar amounts. The form says “NO COMMAS” and “NO CENTS.”
Questions people ask
Can a part-year Wisconsin resident qualify?
Yes. The form allows full-year and part-year Wisconsin residents to qualify if they paid 2025 state income tax to Wisconsin and another state on the same income.
What if I paid tax to more than two states?
Use additional Schedules OS. Enter the line 39 amounts from those additional schedules on line 40, then add lines 39 and 40 on line 41.
Do I use the other state’s tax before or after credits?
Lines 22 and 28 ask for the other state’s net tax after subtracting all nonrefundable and refundable credits.
Are there special directions for Minnesota, Iowa, Illinois, or Michigan?
Yes. For a credit for net tax paid to one of these states, skip lines 30 through 34. Carry line 23 to line 35 and line 29 to line 36, as applicable. On line 38, enter the amount from line 37.