SchedulePS: SchedulePS (2025)

Who files this form

Use Schedule PS to claim a subtraction for private school tuition you paid in 2025 for your dependent child. Attach it to 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 2025 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 during the year. Pre-kindergarten, including 3-year-old or 4-year-old kindergarten, does not qualify.

What you'll need

Have the following information ready to complete Schedule PS for 2025:

• The name or names shown on 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 paid in 2025, including mandatory book fees paid to the school.

If your child attended both grades 8 and 9 during the year, you will need the tuition amounts paid for each period.

How to file

File Schedule PS with your Wisconsin Form 1 or 1NPR.

1. Enter the name or names shown on your return and your Social Security number.
2. In Part I, list the name, address, and FEIN of each private school your dependent children attended during 2025.
3. In Part II, enter each qualifying child's name and Social Security number. Enter the child's grade as of January 1, 2025. If the child attended private school for only part of the year, use the grade when the child first enrolled. If the child was in both grades 8 and 9 during the year, enter “8 and 9.”
4. Enter qualifying tuition in column (d), limited to $4,000 for an elementary pupil in grades K–8 or $10,000 for a secondary pupil in grades 9–12. For a child in both grades 8 and 9, add the elementary-period tuition, limited to $4,000, to the secondary-period tuition, then limit the total to $10,000.
5. Add column (d) and enter the total on line 3. Also enter that amount on line 9 of Schedule SB (Form 1) or line 43 of Schedule M (Form 1NPR).
6. Attach Schedule PS to Form 1 or 1NPR.

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• Do not claim tuition paid with money withdrawn from an Edvest or Tomorrow’s Scholar college savings account.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.
• Also exclude separate charges for personal items such as uniforms, before-school and after-school child care, social and extracurricular activities, and high school classes that are not required for graduation and provide no graduation credit.

Questions people ask

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

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

How much tuition can I claim for each child?

For 2025, enter qualifying tuition paid up to $4,000 for a child in grades K–8 or $10,000 for a child in grades 9–12.

What if my child attended both eighth and ninth grade during 2025?

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. The combined amount cannot exceed $10,000.

Do mandatory book fees count as tuition?

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

Where does the total subtraction go on my return?

Transfer Schedule PS line 3 to line 9 of Schedule SB for Form 1, or line 43 of Schedule M for Form 1NPR.

Official sources

• https://www.revenue.wi.gov/TaxForms2025/2025-SchedulePS.pdf