SchedulePS: SchedulePS (2024)

Wisconsin · Wisconsin DOR · Used for tax years 2024

Wisconsin Schedule PS is used to claim the subtraction for private school tuition paid in 2024. It lists school information, qualifying dependents, their grades, and tuition amounts to calculate the subtraction. Attach it to Wisconsin Form 1 or 1NPR.

Who files this form

Use 2024 Schedule PS to claim a subtraction for private school tuition you paid in 2024 for your dependent child. File it with Wisconsin Form 1 or 1NPR.

You may claim the subtraction as a full-year Wisconsin resident, part-year resident, or nonresident if:

  • You paid tuition during 2024 for your child to attend an eligible private school.
  • You claimed the child as a dependent on your Wisconsin income tax return.
  • The child was enrolled in kindergarten through grade 12. Pre-kindergarten, including 3-year-old or 4-year-old kindergarten, does not qualify.

An eligible school must meet the educational program requirements described in the printed instructions, including private control, at least 875 hours of instruction each school year, and a sequentially progressive curriculum in the listed core subjects.

What you'll need

Have the following information available to complete Schedule PS:

  • The name or names shown on Wisconsin Form 1 or 1NPR and your Social Security number.
  • Each private school's name, address, and federal employer identification number (FEIN).
  • Each qualifying dependent child's first and last name, Social Security number, and grade.
  • The amount of qualifying tuition and mandatory book fees you paid during 2024.
  • If your child was in both grades 8 and 9 during the year, the tuition paid for each period.

You will also need Schedule SB for Form 1 or Schedule M for Form 1NPR to report the subtraction.

How to file

  1. Enter your name or names and Social Security number as requested at the top of Schedule PS.
  2. In Part I, list the name, address, and FEIN of each private school where your dependent children were enrolled during 2024.
  3. In Part II, columns (a) and (b), enter each qualifying child's name and Social Security number.
  4. In column (c), enter the child's grade as of January 1 of the year for which tuition was paid. If the child attended private school for only part of the year, use the grade when the child first enrolled there. Enter “8 and 9” if the child was an elementary pupil for part of the year and a secondary pupil for the rest.
  5. In column (d), enter qualifying tuition paid, limited to $4,000 for each elementary pupil in grades K-8 or $10,000 for each secondary pupil in grades 9-12.
  6. Add column (d) and enter the total on line 3. Transfer that amount to Schedule SB (Form 1), line 9, or Schedule M (Form 1NPR), line 43.
  7. Attach Schedule PS to Wisconsin Form 1 or 1NPR.

The supplied text does not give a mailing address or e-filing directions.

Common mistakes

  • Do not claim tuition paid with money withdrawn from an Edvest or Tomorrow's Scholar college savings account.
  • Do not include amounts paid with a voucher.
  • Do not include pre-kindergarten, including 3-year-old or 4-year-old kindergarten.
  • Do not include separate charges for room and board, supplies, cap and gown fees, equipment rentals, meals, transportation, registration fees, or building fees.
  • Exclude separate charges for personal-use items such as uniforms, gym clothes, and towels; before-school and after-school child care; and social or extracurricular activities, including musical or athletic activity fees.
  • Exclude separate charges for high school classes that are not required for graduation and give no credits toward graduation.

Questions people ask

How much tuition can I subtract for 2024?

You may subtract qualifying tuition paid during 2024, up to $4,000 for each elementary pupil in grades K-8 or $10,000 for each secondary pupil in grades 9-12.

What if my child moved from grade 8 to grade 9 during the year?

Enter “8 and 9” in the grade column. Add the tuition paid for the elementary-school period, limited to $4,000, to the tuition paid for the secondary-school period. If the total exceeds $10,000, enter $10,000.

Do mandatory book fees count as tuition?

Yes. Tuition includes mandatory book fees paid to the eligible institution.

Can a part-year resident or nonresident claim the subtraction?

Yes. Full-year residents, part-year residents, and nonresidents of Wisconsin may claim it if they meet the eligibility requirements.

Official sources

All versions of SchedulePS