ScheduleSB: ScheduleSB (2024)
Wisconsin · Wisconsin DOR · Used for tax years 2024
Wisconsin Schedule SB reports subtractions from income for 2024 and is filed with Wisconsin Form 1. It totals the subtractions to enter on Form 1, line 6.
Who files this form
Use 2024 Wisconsin Schedule SB to report subtractions from income with Wisconsin Form 1. The schedule includes lines for items such as medical care insurance, tuition expenses, certain retirement benefits, and other subtractions.
The form directs you to the instructions for additional information about each subtraction.
What you'll need
The form references these forms and schedules, depending on the subtraction you report:
- Wisconsin Form 1, which you file with Schedule SB.
- Federal Schedule 1, line 1, for the taxable state income tax refund entered on Schedule SB, line 1.
- Schedule PS for private school tuition on line 9.
- Schedule CS for contributions to an Edvest or Tomorrow’s Scholar college savings account on line 10.
- Schedule 2440W for the disability income exclusion on line 22.
Schedule SB also asks for your name and Social Security number. For the entity entries on lines 42, 43, 46, 47, and 48, it asks for the entity’s name, federal employer identification number (FEIN), and amount.
How to file
File Schedule SB with Wisconsin Form 1.
- Add lines 1 through 28 and enter the total on line 29. Carry that amount to line 30 on page 2.
- Add lines 30 through 41, 42d, and 43d. Enter the total on line 44 and carry it to line 45 on page 3.
- Add lines 45, 46d, 47d, 48d, and 49d. Enter the total on line 50.
- Enter the line 50 total on Wisconsin Form 1, line 6.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Entering negative amounts: the form says to enter all amounts as positive numbers.
- Including line 46 adjustments on line 43: the form specifically says not to include them there.
- Including line 48 adjustments on line 47: the form specifically says not to include them there.
- Overlooking the instructions: the form directs you to them for additional information about the listed subtractions.
Questions people ask
Do I file Schedule SB by itself?
No. The form says to file it with Wisconsin Form 1.
Where does my total subtraction go?
Enter your total on Schedule SB, line 50, and on Wisconsin Form 1, line 6.
Should I enter subtractions as negative numbers?
No. Enter all amounts as positive numbers.
Where do I report other subtractions from income?
Line 49 provides spaces to list other subtractions and their amounts. Add lines 49a through 49c and enter the total on line 49d.