ScheduleR: ScheduleR (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule R calculates Wisconsin research credits for 2025. It reports qualified research expenses, credits passed through from other entities, and refundable and nonrefundable credit amounts, including prior-year unused credit carryovers.
Who files this form
Use 2025 Wisconsin Schedule R to claim Wisconsin research credits for qualified research activities, including activities related to internal combustion engines and certain energy efficient products. The schedule also includes research credits passed through from other entities.
File Schedule R with Wisconsin Form 1, 1NPR, 2, 3, 4, 4T, 5S, or 6.
What you'll need
Have the following information ready, as applicable:
- Your name and identifying number.
- Wisconsin research expenses for wages, supplies, computer rental, and contract research.
- Expenses used to calculate the federal orphan drug credit that qualify as Wisconsin research expenses.
- Wages included in research expenses that qualify for the Wisconsin development zones credit.
- Wisconsin qualified research expenses for each of the three prior years.
- The entity name, FEIN, and credit amount for credits passed through from other entities. Line 15c provides for credits listed on an additional schedule.
- For fiduciaries, the credit amount allocated to beneficiaries.
Include Schedule CF if you report a prior year's unused research credit on line 22 or if the credit on line 23 was not used in full.
How to file
File the completed 2025 Schedule R with Wisconsin Form 1, 1NPR, 2, 3, 4, 4T, 5S, or 6.
The provided form does not give a mailing address or e-filing directions.
Common mistakes
- Do not overlook the reminder to read the instructions before completing the schedule.
- Round amounts to the nearest dollar.
- If you had no qualified Wisconsin research expenses in one or more of the three prior years, check the box on line 9, skip to line 10, and enter zero there. Do not check a box on line 12; use line 13 instead.
- If claiming more than one research credit, follow the form's direction to see the instructions.
- Form 3 and Form 5S filers must stop at line 16.
- Include Schedule CF for a prior-year unused research credit on line 22 and when the credit on line 23 was not used in full.
Questions people ask
What credit rates are listed on the 2025 schedule?
Line 12 lists 5.75% for qualified research activities and 11.5% for qualified research activities related to internal combustion engines or certain energy efficient products. If the box on line 9 is checked because you lacked qualified Wisconsin research expenses in one or more of the three prior years, line 13 lists rates of 2.875%, 5.75%, and 5.75%, respectively.
How are prior research expenses used?
Lines 9a through 9e calculate the average Wisconsin qualified research expenses for the three prior years. Line 10 generally multiplies that average by 50%. If you had no qualified Wisconsin research expenses in one or more of those years, check the box on line 9 and enter zero on line 10.
Where do I report credits passed through from another entity?
Report the entity name, FEIN, and credit amount on lines 15a and 15b. Use line 15c for the total credits from an additional schedule, then add the amounts on line 15d.
Is any part of the credit refundable?
Line 20 calculates the refundable portion as the lesser of line 17 or line 19. Line 17 is 25% of line 16, or line 16b for fiduciaries. Line 19 is the credit remaining after subtracting the amount used to offset tax. Form 3 and Form 5S filers stop at line 16.
Where do I report unused research credit from a prior year?
Enter the carryover on line 22 and include Schedule CF.