ScheduleSB: ScheduleSB (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule SB reports subtractions from income for 2025 and is filed with Wisconsin Form 1. It totals the listed subtractions for entry on Form 1, line 6.
Who files this form
Use 2025 Wisconsin Schedule SB to report subtractions from income with Wisconsin Form 1. The schedule says to file it with Form 1.
The form lists subtraction categories, but refers you to the instructions for additional information about them.
What you'll need
The form references these documents for specific subtractions:
- Federal Schedule 1, line 1: Taxable refund of state income tax, reported on Schedule SB, line 1.
- Schedule PS: Private school tuition, line 9.
- Schedule CS: Contributions to an Edvest or Tomorrow’s Scholar college savings account, line 10.
- Schedule 2440W: Disability income exclusion, 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 each entity’s name, federal employer identification number (FEIN), and amount.
How to file
File Schedule SB with your 2025 Wisconsin Form 1.
- Enter all amounts as positive numbers.
- Add lines 1 through 28 on line 29, then carry that amount to line 30 on page 2.
- Add lines 30 through 41, 42d, and 43d on line 44, then carry that amount to line 45 on page 3.
- Add lines 45, 46d, 47d, 48d, and 49d on line 50.
- Enter the total from line 50 on Wisconsin Form 1, line 6.
The provided 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: Line 43 specifically says not to include adjustments listed on line 46.
- Including line 48 adjustments on line 47: Line 47 specifically says not to include adjustments listed on line 48.
- Overlooking the instructions: The form directs you to the instructions for additional information about the listed subtractions.
Questions people ask
What is Schedule SB used for?
It reports subtractions from income for Wisconsin Form 1. The 2025 schedule says to file it with Form 1.
Where do I enter the total on my tax return?
Enter the total subtraction from Schedule SB, line 50, on Wisconsin Form 1, line 6.
Should I enter subtractions as negative numbers?
No. The form says to enter all amounts as positive numbers.
Where is private school tuition listed?
Private school tuition is listed on line 9, which references Schedule PS.
Where do entity-level tax election adjustments go?
Tax-option (S) corporation entity-level tax election adjustments go on line 46. Partnership entity-level tax election adjustments go on line 48.