I-117 (R. 10-14) FEDERAL PRIVACY ACT In compliance with federal law, you are hereby notified that the request for your social security number on the Wisconsin income tax return is made under the authority of sec. 71.03(6)(a) of the Wisconsin Statutes. The disclosure of this number on your return is mandatory. It will be used for identification purposes throughout the processing, filing and auditing of your return and the issuance of refund checks. 1A & WI-Z Wisconsin Income Tax revenue.wi.gov 2014 Forms 1A and WI-Z Instructions Get your refund within days with direct deposit NEW IN 2014 Tax Rates Reduced – The tax rate for the lowest tax bracket is reduced from 4.4% to 4.0%. All taxpayers will benefit from this rate reduction which is built into the tax table on pages 24-29. Standard Deduction Increased – The standard deduction is increased annually based on the rate of inflation. The increase is built into the standard deduction table on pages 31 and 32. Medical Care Insurance – Your subtraction for medical care insurance does not include the cost of insurance for which you received a federal premium assistance credit (see page 10). Tax Returns Are Due: Wednesday April 15, 2015 Need Help With Your Taxes? You may be eligible for free tax help. See page 3 for: • who can get help, • how to find a location, and • what to bring with you. Para Assistencia Gratuita en Español Ver página 22 Visit revenue.wi.gov to file your Wisconsin state tax return online for FREE. Click on WI file to get started! FREE: file your state tax return at no charge ACCURATE: fewer errors than paper SECURE: safe and secure website WI file is:
Transcript
I-117 (R. 10-14)
FEDERAL PRIVACY ACT In compliance with federal law, you are hereby notified that the request for your social security number on the Wisconsin income tax return is made under the authority of sec. 71.03(6)(a) of the Wisconsin Statutes. The disclosure of this number on your return is mandatory. It will be used for identification purposes throughout the processing, filing and auditing of your return and the issuance of refund checks.
1A & WI-Z Wisconsin Income Tax
revenue.wi.gov
2014Forms 1A and WI-Z Instructions
Get your refund within days with direct deposit
NEW IN 2014
Tax Rates Reduced – The tax rate for the lowest tax bracket is reduced from 4.4% to 4.0%. All taxpayers will benefit from this rate reduction which is built into the tax table on pages 24-29.
Standard Deduction Increased – The standard deduction is increased annually based on the rate of inflation. The increase is built into the standard deduction table on pages 31 and 32.
Medical Care Insurance – Your subtraction for medical care insurance does not include the cost of insurance for which you received a federal premium assistance credit (see page 10).
Tax Returns Are Due:
WednesdayApril 15, 2015
Need Help With Your Taxes? You may be eligible for free
tax help. See page 3 for: • who can get help, • how to find a location, and • what to bring with you.
Para Assistencia Gratuitaen Español
Ver página 22
Visit revenue.wi.gov to file your Wisconsinstate tax return online for FREE.
Click on WI file to get started!
FREE: file your state tax return at no chargeACCURATE: fewer errors than paperSECURE: safe and secure website
Paperreturnsareelectronicallyscanned.Theprocessingofthereturn(andanyrefund)isdelayedwhenthereturncannotbereadcorrectly.To aid in the scanning process,besuretodothefollowing:
•Were domiciled* in anotherstate or country at any timeduringtheyearOR
• Are married filing a joint re-turn and your spouse wasdomiciled* in another state orcountryatanytimeduringtheyear.
*Yourdomicileisyourtrue,fixed,andpermanenthometowhich,wheneverabsent,youintendtoreturn. You can be physicallypresentorresidinginonelocal-itybutmaintainyourdomicileinanother.
Your domicile, once estab-lished,doesnotchangeunlessallthreeofthefollowingcircum-stancesoccurorexist:
(1) Youintendtoabandonyourold domicile and take ac-tions consistent with thatintent,AND
(2)Youintendtoacquireanewdomicile and take actionsconsistent with that intent,AND
• Haveincomeonlyfromwages,salaries,tips,scholarshipsandfellowships,interest,dividends,capital gain distributions, un-employment compensation,pensions, annuities, and IRAsAND
• Are not claiming the itemizeddeductioncredit, credit for taxpaid to another state, historicrehabilitation credit, venturecapitalcredits,orcreditforre-payment of income previouslytaxed AND
• ArenotsubjecttoaWisconsinpenalty on an IRA, qualifiedretirement plan, a Coverdelleducation plan, or medical orhealthsavingsaccount.
Exception If you used federalForm4972,youmustfileForm1.
You may file Form WI-Zif you:
• File federal Form 1040EZAND
•WereaWisconsinresidentallyearAND
•Were under age 65 onDecember31,2014,AND
• Do not have W-2s thatincludeactivedutymilitarypayreceivedasamemberof the National Guard orReservesAND
• Did not have interest in-comefromstate,municipal,orU.S.bondsAND
• Did not receive unemploy-mentcompensationAND
• Arenotclaiminganycred-its other than Wisconsintax withheld from wages,renter’s and homeowner’sschool property tax credit,orthemarriedcouplecreditAND
•Were married and file aseparate return, or weredivorcedduringtheyearOR
• Haveincomewhichmaynotbe reported on Form WI-Zor1A(suchascapitalgain,rental, farm, or businessincome)OR
• Claimadjustmentstoincome(such as for alimony paid,tuitionexpense,ordisabilityincomeexclusion)OR
• Claim credit for itemizeddeductions, historic reha-bilitation, venture capitalinvestment, tax paid to an-otherstate,orrepaymentofincomepreviouslytaxedOR
• Are subject to aWisconsinpenaltyonanIRA,qualifiedretirementplan,aCoverdelleducationplan,ormedicalorhealthsavingsaccountOR
• Aresubjecttothealternativeminimumtax.
Need help filing your taxes?Wisconsinresidentscanhavetheirtaxespreparedforfreeat any IRS sponsoredVolunteer IncomeTaxAssistance(VITA)siteoratanyAARPsponsoredTaxCounselingfortheElderly (TCE)site.These twoprogramshavehelpedmillionsofindividualsacrossthecountryinpreparingtheirtaxes.Trainedvolunteerswillfilloutyourtaxreturn.Manysiteswillevene-fileyourreturn.Theentireserviceisfree.
Who can use VITA services?• Lowandmoderateincomeindividuals• Individualswithdisabilities• Elderly• Individualswhoqualifyforthehomesteadcreditorthe
earnedincometaxcredit
What should you bring?• W-2wageandtaxstatements• Information on other sources of income and any
*Gross income means all income (before deducting expenses)reportabletoWisconsin.Theincomemaybereceivedintheformofmoney,property,orservices.ItdoesnotincludeitemsthatareexemptfromWisconsintax.Forexample,itdoesnotincludesocialsecuritybenefitsorU.S.governmentinterest.
General Instructions
Other Filing RequirementsYoumayhave to filea returneven if your income is lessthantheamountsshownonthetable.Youmustfileareturnfor2014if:
You may pay by electronic funds transfer if you fileelectronically.FileearlyandschedulepaymentaslateasApril15. Go to revenue.wi.gov/faqs/pcs/e-faq3.html formoreinformation.
To file yourWisconsin income tax return electronically,youcanuse...
•Wisconsin e‑file. AvailableforfreeontheDepartmentofRevenuewebsiteatrevenue.wi.gov.TheseWisconsinforms are submitted electronically after you completethem.
•Tax preparation software. Purchase off-the-shelf taxpreparation software to install on your computer, orconnect to one of the private vendor websites thatoffer electronic filing. Formore information, visit ourwebsite at revenue.wi.gov/eserv/webased.html orrevenue.wi.gov/eserv/offshelf.html.
When to File / Extension of Time to FileYour return is due April 15, 2015. If you cannot file ontime,youcangetanextension.Youmayuseanyfederalextensionprovision forWisconsin, even if youare filingyourfederalreturnbyApril15.
How to Get an ExtensionYoudonotneedtosubmitarequestforanextensiontothedepartmentpriortothetimeyou file yourWisconsin return.Whenyou file yourForm1AorWI-Z,encloseeither:
Note Youwill owe interestonany tax that youhavenotpaidbyApril15,2015.Thisapplieseventhoughyoumayhave an extension of time to file. If you do not file yourreturn by April15, 2015, or during an extension period,youaresubject toadditional interestandpenalties. Ifyouexpect toowe taxwithyour return,youcanavoid the1%permonth interest chargeduring theextensionperiodbypayingthetaxbyApril15,2015.Submitthepaymentwitha2014WisconsinForm1-ES.Youcangetthisformfromourwebsiteatrevenue.wi.govoratanyDepartmentofRevenueoffice.(Exception Youwillnotbechargedinterestduringanextensionperiodif(1)youservedinsupportofOperationIraqi Freedom in the United States, (2)you qualify for afederalextensionbecauseofserviceinacombatzoneora contingency operation, or (3)you qualify for a federalextensionduetoafederally-declareddisaster.SeeSpecialConditionsbelow.)
Special Conditions A “SpecialConditions”box islocatedtotherightoftheFilingStatussectiononpage1ofForms1AandWI-Z.IfyouhaveanextensionoftimetofileduetoserviceinsupportofOperationIraqiFreedomintheUnitedStates,fillin“01”intheSpecialConditionsbox.Ifyouqualifyforanextensionbecauseofserviceinacombatzoneoracontingencyoperation,fillin“02”inthebox.Ifyouqualifyforanextensionbecauseofafederally-declareddisaster,fillin“03”intheboxandindicatethespecificdisasteronthelineprovided.
Anautomatedresponseisavailable24hoursaday,7daysaweek,whenyoucalloneofthenumberslistedabove.Ifyouneed to speakwithaperson, assistance is availableMondaythroughFridayfrom7:45a.m.to4:15p.m.bycalling(608)266-2486inMadisonor(414)227-4000inMilwaukee(long-distancecharges,ifapplicable,willapply).
You may also get information on your refund using oursecureInternetwebsiteatrevenue.wi.gov.
nName and AddressPrintortypeyourlegalnameandaddress.Includeyourapartmentnumber,ifany.Ifyouaremarriedfilingajointreturn,fillinyourspouse’sname(evenifyourspousedidnothaveanyincome).
Head of householdIfyouqualifytofileyourfederalreturnasheadofhousehold,youmayalsofileasheadofhouse-holdforWisconsin.Unmarriedindividualswhopaidoverhalfthecostofkeepingupahomeforaqualifyingperson(suchasachildorparent)maybeabletousethisfilingstatus.Certainmarriedpersonswholivedapartfromtheirspouseforthelast6monthsof2014whopaidoverhalfthecostofkeepingupahomethatwasthemainhomeoftheirchild,stepchild,orfosterchildformorethanhalfof2014mayalsobeabletousethisstatus.
If you do not have to file a federal return, contact anydepartment office to see if you qualify. If you file yourfederalreturnasaqualifyingwidow(er),youmayfileyourWisconsinreturnasheadofhousehold.
NoteIfyouaremarriedandyourfilingstatusisheadofhousehold,youshouldgetPublication109,Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2014.Thispublicationhasinformationonwhatincomeyoumustreport.
* This will generally be the amount on line 8b of your federal Form 1040A or 1040 or the tax-exempt interest shown by line 2 of Form 1040EZ. However, do not include interest from the following securities:
(1) public housing authority and community development authority bonds issued by municipalities located in Wis consin,
(2) Wisconsin Housing Finance Authority bonds, (3) Wisconsin municipal redevelopment authority bonds, (4) Wisconsin Housing and Economic Development Authority bonds
issued after December 10, 2003, to fund multifamily affordable housing or elderly housing projects,
(5) Wisconsin Housing and Economic Development Authority bonds issued before January 29, 1987, except business development revenue bonds, economic development revenue bonds and CHAP housing revenue bonds,
(6) public housing agency bonds issued before January 29, 1987, by agencies located outside Wis consin where the interest therefrom qualifies for exemption from federal taxation for a reason other than or in addition to section 103 of the In ternal Revenue Code,
(7) local exposition district bonds, (8) Wisconsin professional baseball park district bonds, (9) bonds issued by the Government of Puerto Rico, Guam, the Virgin
Islands, Northern Mariana Islands, or for bonds issued after October 16, 2004, the Government of American Samoa,
(10) local cultural arts district bonds, (11) Wisconsin professional football stadium bonds, (12) Wisconsin Aerospace Authority bonds, (13) bonds issued on or after October 27, 2007, by the Wisconsin Health
and Education Facilities Authority to fund acquisition of information technology hardware or software,
(14) certain conduit revenue bonds issued by a commission created under sec. 66.0304, Wis. Stats. Note At the time this booklet went to print (October 31, 2014), there were no conduit revenue bonds issued where the interest income is exempt from Wisconsin tax. A listing of the conduit revenue bonds issued and the tax-exempt status is available on the department’s website at: revenue.wi.gov/faqs/pcs/conduit.html,
(15) Wisconsin Housing and Economic Development Authority bonds or notes if the bonds or notes are issued to provide loans to a public affairs network under sec. 234.75, Wis. Stats., and
(16) The Wisconsin Health and Educational Facilities Authority if the bonds or notes are issued for the benefit of a person who is eligible to receive the proceeds of bonds or notes from another entity for the same purpose for which the bonds or notes are issued under sec. 231.03(6), Wis. Stats., and the interest income received from the other bonds or notes is exempt from Wisconsin taxation.
Income from these securities is exempt from Wisconsin tax whether received by a direct owner of these securities or by a shareholder in a mutual fund which invests in these securities.
** Do not include on line 4 of the worksheet, interest from Ginnie Mae (Government National Mort gage Association) securities and other similar securities which are “guaranteed” by the United States government. You must include interest from these securities in your Wisconsin income.
Line Instructions
nRounding Off to Whole DollarsTheformhaspreprintedzerosintheplaceusedtoentercents.Allamountsfilledintheformshouldberoundedtothenearestdollar.Todoso,dropamountsunder50centsand increaseamounts from50cents to99cents to thenextwholedollar. For example, $129.39becomes$129and$236.50becomes$237.
Roundoffallamounts.Butifyouhavetoaddtwoormoreamounts to figure theamount to fill inona line, includecentswhenaddingandonlyroundoffthetotal.Ifcompletingtheformbyhand,DO NOT USE COMMASwhenfillinginamounts.
nLine 1 Wages, Salaries, Tips, Etc.Fill in on line 1 the amount from line 7 of your federalForm1040Aor1040orline1ofForm1040EZ.
If the amount on line 1 of Form 1A includes taxablescholarshiporfellowshipincomenotreportedonaW-2,write“SCH”andtheamountofthatincomeinthespacetotheleftofline1.
• IfyouwereamemberoftheReservesorNationalGuardandservedonactiveduty,donotincludeonline1anymilitary pay thatwas included on yourW-2 andwas(1)receivedfromthefederalgovernment,(2)receivedafterbeingcalledintoactivefederalserviceorintospecialstateserviceauthorizedby the federalDepartmentofDefense,and(3)paidtoyouforaperiodoftimeduringwhichyouwereonactiveduty.
CautionThesubtractiononlyappliestomembersoftheReservesorNationalGuardwhoarecalledintoactivefederalserviceunder10USC12302(a)or10USC12304or into special state service under 32USC502(f).However,itdoesnotapplytopaythatmembersoftheReservesandNationalGuardreceivefortheirweekendand two-week annual training or to a personwho isservingonactivedutyorfull-timedutyintheactiveguardreserve(AGR)program.
n Line 2 InterestFillinonline2theamountoftaxableinterestfromline8aof your federal Form 1040A or 1040 or line 2 of yourForm1040EZ.
• If you filed federalForm1040EZ, fill in theFAGI fromline4ofyourForm1040EZ.
• IfyoufiledfederalForm1040Aor1040,fillintheFAGIfromline21ofForm1040Aorline37ofForm1040plus deductions for educator expensesand tuitionor feesthatmaybeincludedonyourfederalreturnandplusanyamountincludedonline1ofForm1AduetoadifferenceinthefederalandWisconsinamountofwagesshownonFormW-2.(Note ThisadjustmenttoFAGIisrequiredonlyiffederallawisextendedtoallowtheseitemsonthe2014Form1040AorForm1040.Thefederaltreatmentwasnotknownat the time these instructionswent toprintonOctober31,2014).
nLine 6 Taxable IRA Distributions, Pensions, and Annuities
Fillinonline6thetotalofyourtaxableIRAdistributions,pensions, and annuities. Use the Retirement BenefitWorksheetonpage9todeterminetheamounttofillin.
• Wisconsin does not tax railroad retirement benefits.DidyouincludeanamountthatyoureceivedfromtheU.S.RailroadRetirementBoardinyourfederalincomeonline12bofForm1040Aor line16bofForm1040?If yes, fill in suchamounton line4of theRetirementBenefitWorksheet.
(1) The U.S. military retirement system (includingpayments from theRetired Serviceman’s FamilyProtectionPlanandtheSurvivorBenefitPlan).
(2) TheU.S. government that relate to servicewiththeCoastGuard, the commissioned corpsof theNationalOceanicandAtmosphericAdministration,or the commissioned corps of the Public HealthService.
• Includeonline4oftheRetirementBenefitWorksheetany payments received from the retirement systemslistedinAandBonpage9provided:
n Line 3 Ordinary DividendsFillinonline3theamountofordinarydividendsfromline9aofyourfederalForm1040Aor1040.
Note Amutual fundmay invest in U.S. governmentsecurities.Ifitdoes,aportionorallofitsordinarydividendmay not be taxable byWisconsin. If yourmutual fundadvisedyou that all or aportionof its ordinarydividendisfrominvestmentsinU.S.governmentsecurities,donotincludethatportiononline3.
nLine 4 Capital Gain DistributionsFillin70%ofthecapitalgaindistributionthatyoureportedonline10offederalForm1040Aorline13ofForm1040.(CautionIfyourForm1040includesalossoranamountother than a capital gain distribution, youmay not fileForm1A.You must file Form 1.)
n Line 5 Unemployment CompensationIfyoureceivedunemploymentcompensationin2014,youmayhavetopaytaxonsomeorallofit.Toseeifanyoftheunemploymentcompensationpaidtoyouistaxable,fillintheUnemploymentCompensationWorksheetbelow.
• Paymentsreceivedfromanyoftheretirementsystemslisted inA orB if you first becameamember afterDecember31,1963.Thisapplieseventhoughpre-1964militaryservicemayhavebeencountedascreditableserviceincomputingyourretirementbenefit.
• PaymentsfromthefederalThriftSavingsPlan.
CAUTION Your retirement benefits are exempt onlyif they are based on qualifiedmembership in oneof the retirement systems listed in A or B.QualifiedmembershipismembershipthatbeganbeforeJanuary1964 as explained on page8. Any portion of yourretirement benefit based on membership in otherretirementsystems(orbasedonemploymentthatbeganafterDecember31,1963)istaxable.
Example 1YouwereamemberoftheWisconsinStateTeachersRetirementSystemasofDecember31,1963.Youleftteachingafter1963andwithdrewtheallowableamountfromyourretirementaccount.Thisclosedtheaccount.You later returned to teaching.Anewretire-mentaccountwasthenestablishedforyou.Retirementbenefitsfromthisnewaccount(establishedafter1963)donotqualifyfortheexemption.
Example 2 Youwere employed as a teacher from1960-1965.YouwereamemberoftheWisconsinStateTeachersRetirementSystemduringthattime.From1966
(3) You are receiving payments from the system asthe beneficiary of an individual whomet eithercondition1or2.
Theamountyoufillinonline4oftheworksheetcannotbemore than the amount of such payments that youincludedinyourfederalincome.
Thespecificretirementsystemsare:
A. Local and state retirement sys tems MilwaukeeCity Employees,MilwaukeeCity PoliceOfficers,MilwaukeeFireFighters,MilwaukeePublicSchoolTeachers,MilwaukeeCountyEmployees,MilwaukeeSheriff, andWisconsinState Teachers retirementsystems.
B. Federal retirement systems United StatesGovernmentcivilianemployee retirementsystems.Examples of such retirement systems include theCivil ServiceRetirement System and the FederalEmployees’RetirementSystem.
Note Donotincludeanyofthefollowingasanontaxableretirement benefit on line 4 of theRetirementBenefitWorksheet:
• Payments received as a result of voluntary tax-sheltered annuity deposits made in any of theretirementsystemslistedinAorBabove.
Premiums that are deducted pre-taxmay not beincludedaspaymentformedicalcareinsurance.
Ifyouparticipateinyouremployer’sfringebenefitcafeteriaplanandagreetoavoluntarysalaryreductioninreturnforamedicalcareinsurancebenefit,youmaynotconsidertheamountofyoursalaryreductionanamountyoupaidformedicalcareinsurance.Youcannotsubtractpremiumspaidwithmoneythathasnotbeenincludedinyourgrossincome. These programsmay be known as flexiblespendingaccounts,employeereimbursementaccounts,etc. Some employersmay identify these amounts onyourpaystubsasInternalRevenueCodesec.125orasapre-taxdeduction.
When completing line 1 of the worksheet, if youpurchased the insurance through an Exchange, theamountyoupaidistheamountpaidafteryourpremiumwas reduced for anyadvancepayment of the premiumassistancecredit.
n Line 8 IRA DeductionFillinonline8theamountofIRAdeductionfromline17ofyourfederalForm1040Aorline32ofForm1040.
n Line 9 Student Loan Interest DeductionFill inon line9 theamount from line18ofyour federalForm1040Aorline33ofForm1040.Youcannottakethisdeductionifyou,oryourspouseiffilingjointly,areclaimedas a dependent on someone’s (such as your parent’s)2014taxreturn.
nLine 10 Medical Care Insurance DeductionYoumaybeabletosubtractalloraportionoftheamountyoupaidformedicalcareinsurance.
“Medicalcareinsurance”meansamedicalcareinsurancepolicy that provides surgical,medical, hospital,majormedical,orotherhealthservicecoverage(includingdentalinsurance).Thepolicymaycoveryou,yourspouse,anddependents.
• Medical care insurance if you elected to pay thesepremiumswithtax-freedistributionsfromaretirementplan.Inthiscase,thepremiumswouldhavebeenpaiddirectlytotheinsuranceproviderbytheplan.
Line Instructions
n Line 13 Dependents Check line13 if yourparent (orsomeoneelse)canclaimyou(oryourspouse)asadependentonhisorherreturn.Youmustcheckthelineevenifthatpersonchosenottoclaimyou.
The credit is equal to the amount ofmilitary pay youreceivedforservicesperformedwhilestationedoutsidetheUnitedStates,butnotmorethan$300.Ifyouaremarriedfilingajointreturnandbothspousesqualifyforthecredit,eachmayclaimupto$300.
nLine 20 Renter’s and Homeowner’s School Property Tax CreditYoumayclaimacredit if youpaid rentduring2014 forlivingquartersusedasyourprimary residenceORyoupaidpropertytaxesduring2014onyourhome.
Special CasesIf You Paid Both Property Taxes and Rent Youmayclaimboththerenter’screditandthehomeowner’scredit.Thetotalcombinedcreditsclaimedonlines20aand20b(lines8aand8bonFormWI-Z)cannotbemorethan$300($150ifmarriedfilingasheadofhousehold).
Married Persons Filing a Joint ReturnFigureyourcreditbyusingtherentandpropertytaxespaidbybothspouses.
Married Persons Filing as Head of HouseholdEachspousemay claim a credit. Each of youmay use onlyyourownpropertytaxesandrenttofigurethecredit.Themaximumcreditallowabletoeachspouseis$150.
Persons Who Jointly Own a Home or Share Rented Living QuartersWhentwoormorepersons(otherthanamarriedcouple)jointlyownahomeorsharerentedlivingquarters,eachmayclaimacredit.However,thepropertytaxesandrentpaidmustbedividedbetweentheownersoroccupants.Seetheinstructionsforlines20aand20b.
nLine 14 Standard DeductionUsetheamountonline12tofindthestandarddeductionforyourfilingstatusfromtheStandardDeductionTableon page31.But, if you checked line13, your standarddeductionmay be limited.Use theworksheet below tofiguretheamounttofillinonline14.
nLine 16 ExemptionsComplete lines 16a and 16b. Fill in the number ofexemptionsonthelinesprovided.Multiplythatnumberbytheamountindicated($700or$250),andfillintheresultonlineaorb,asappropriate.Fillinthetotaloftheamountsonlines16aand16bonline16c.
Line 16aIfyoufiled:–FederalForm1040or1040A,yournumberofexemp-tionsisfoundinbox6dofyourfederalreturn.
nLine 20a (Line 8a of Form WI-Z) How to Figure the Renter’s School Property Tax CreditStep 1 Rent Paid in 2014Fillinontheappropriateline(s)thetotalrentthatyoupaidin2014forlivingquarters(1)wheretheheatwasincludedintherent,and(2)wheretheheatwasnotincludedintherent.Theselivingquartersmusthavebeenusedasyourprincipalhome.Don’tincluderentpaidforhousingthat isexemptfrompropertytaxes(forexample,rentforauniversitydormitory,nonprofitseniorhousing,orpublichousing).(Propertyownedbyapublichousing authority is considered tax-exempt unless thatauthoritymakespayments inplaceofproperty taxes tothecityortowninwhichitislocated.Ifyouliveinpublichousing,youmaywishtoaskyourmanageraboutthis.)
Renter’s School Property Tax Credit Table*If Rent Your Line 20aPaid is: (Line 8a of Form WI-Z) Credit is: Col. 1 Col. 2 Heat Heat But In- Not In- At Less cluded cluded Least Than in Rent in Rent
If Rent Your Line 20aPaid is: (Line 8a of Form WI-Z) Credit is: Col. 1 Col. 2 Heat Heat But In- Not In- At Less cluded cluded Least Than in Rent in Rent
If Rent Your Line 20aPaid is: (Line 8a of Form WI-Z) Credit is: Col. 1 Col. 2 Heat Heat But In- Not In- At Less cluded cluded Least Than in Rent in Rent
If Rent Your Line 20aPaid is: (Line 8a of Form WI-Z) Credit is: Col. 1 Col. 2 Heat Heat But In- Not In- At Less cluded cluded Least Than in Rent in Rent
a.Ifyouboughtorsoldyourhomeduring2014,thepropertytaxes of the seller and buyer are the taxes set forthforeachintheclosingagreementmadeatthesaleorpurchase.Iftheclosingagreementdoesnotdividethepropertytaxesbetweenthesellerandbuyer,dividethemonthebasisofthenumberofmonthseachownedthehome.
c. Ifyou,oryouandyourspouse,ownedahomejointlywithoneormoreotherpersons,youmayonlyusethatportionofthepropertytaxesthatreflectsyourpercentageofownership.Forexample,ifyouandanotherperson(notyourspouse)jointlyownedahomeonwhichtaxesof$1,500werepaid,eachofyouwouldclaimacreditbasedon$750oftaxes.
Renter’s Worksheet(Complete only if Exception described on page 12 applies.)
nLine 20b (Line 8b of Form WI-Z) How to Figure the Homeowner’s School Property Tax CreditStep 1 Property Taxes Paid on Home in 2014Fill intheamountofpropertytaxesthatyoupaidin2014onyourhome.Donotinclude:
CautionIfyoualsoclaimedtherenter’screditonline20a(line 8a on Form WI-Z), the total of your renter’s andhomeowner’screditsmaynotbemorethan$300($150ifmarriedfilingasheadofhousehold).
nLine 21 Married Couple CreditYoumaybeabletoclaimthemarriedcouplecreditif:• Youaremarriedfilingajointreturn,and• Youandyourspousearebothemployed.
Fill in the schedule on page 2 of Form1A to figureyour credit.Eachspousemust list their earned incomeseparatelyincolumn(A)or(B)oftheschedule.“Earnedincome”includestaxablewages,salaries,tips,disabilityincome treated aswages, scholarships or fellowships(onlyamounts reportedonaW-2),andotheremployeecompensation. Earned income that is not taxable toWisconsincannotbeusedincomputingthecredit.
Earned income does not include interest, dividends,unemploymentcompensation,IRAdistributions,deferredcompensation,pensions,annuities,orincomethatisnottaxable toWisconsin.Do not considermarital propertylaws,maritalpropertyagreements,orunilateralstatementsinfiguringeachspouse’searnedincome.
Caution Earnedincomeisgenerallytheamountshownonline1ofForm1A.However,thefollowingitemsthatmaybeincludedonline1ofForm1Acannotbeusedincomputingthe credit: deferred compensation and scholarship andfellowshipincomenotreportedonaW-2.
nLine 25 (Line 12 of Form WI-Z) Sales and Use Tax Due on Internet, Mail Order, or Other Out-of-State PurchasesDid youmake any taxable purchases fromout-of-statefirms during 2014 onwhich sales and use taxwas notcharged?Ifyes,youmustreportWisconsinsalesandusetaxonthesepurchasesonline25(line12ofFormWI-Z)iftheywerestored,used,orconsumedinWisconsin.Youmustalsoreportsalesandusetaxontaxablepurchasesfroma retailer located inanother country regardlessofwhetheryouwerechargedanytaxforthatcountryoranydutybytheU.S.CustomsService.
Taxable purchases include furniture, carpet, clothing,computers, books,CDs,DVDs, cassettes, video tapes,certain digital goods (e.g., greeting cards, videogames,music, and books, transferred electronically), artwork,antiques, jewelry, coins purchased formore than facevalue,etc.
If youdonot includeanamounton line25 (line12ofFormWI-Z),placeacheckmarkinthespaceprovidedtocertifythatyoudonotoweanysalesorusetax.Onlyreturnscertifiedas“nousetaxdue”willberecognizedasfilingasales/usetaxreturn.
Worksheet for ComputingWisconsin Sales and Use Tax
nLine 26 DonationsYoumaydesignateamountsasadonationtooneormoreof the programs listed on lines26a through 26j. Yourdonationwilleitherreduceyourrefundorbeaddedtotaxdue.Addtheamountsonlines26athrough26jandfillinthetotalonline26k.
Line 26a Endangered Resources Donation Withyourgift,theEndangeredResourcesProgramworkstoprotectand manage native plant and animal species, naturalcommunities and other natural features. Gifts up to apredeterminedamountwillbematchedbystategeneralpurposerevenue.Fill in theamountyouwant todonateonline26a.
Line 26b Packers Football Stadium Donation YourPacker footballstadiumdonationwillbeused formain-tenanceandoperatingcostsoftheprofessionalfootballstadiuminGreenBay.Fillintheamountyouwanttodonateonline26b.
Line 26c Cancer Research Donation Your cancerresearch donationwill be divided equally between theMedicalCollegeofWisconsin,Inc.,andtheUniversityofWisconsinCarboneCancerCenter forcancer researchprojects.Fillintheamountyouwanttodonateonline26c.
Line 26d Veterans Trust Fund Donation YourdonationtotheVeteransTrustFundwillbeusedbytheWisconsinDepartmentofVeteransAffairsforthebenefitofveteransortheirdependents.Fillintheamountyouwanttodonateonline26d.
Line 26e Multiple Sclerosis Donation DonationswillbeforwardedtotheNationalMultipleSclerosisSocietytobedistributedtoentitieslocatedinWisconsinthatoperatehealth-related programs for people inWisconsin withmultiplesclerosis.Fill intheamountyouwanttodonateonline26e.
Line 26f Firefighters Memorial Youmay donate anamounttowardsafirefightersmemorial.Fillintheamountyouwanttodonateonline26f.
Line 26g Military Family Relief Fund TheWisconsinDepartment of Military Affairs will use donations to themilitaryfamilyrelieffundtoprovidefinancialaidtoeligiblemembersoftheimmediatefamily(spouseanddependentchildren)ofmembersoftheU.S.armedforcesortheNationalGuardwhoareresidentsofWisconsinservingonactivedutyintheU.S.armedforces.Fillintheamountyouwanttodonateonline26g.
Line 26h Second Harvest / Feeding America Yourdona-tiontothefoodbankssupportseffortstofeedthehungryandwillbedividedasfollows:65%toFeedingAmericaEasternWisconsin(located inMilwaukee);20%toSec-ondHarvest FoodbankofSouthernWisconsin (locatedinMadison);and15%toFeedMyPeople(locatedinEauClaire).Thefoodbanksprovidefoodtofoodpantries,mealprograms,shelters,andsoupkitchensthroughoutthestate.Fillintheamountyouwanttodonateonline26h.
Line 26i Red Cross Wisconsin Disaster Relief YoumaydonateanamounttotheAmericanRedCrossforitsWisconsinDisasterReliefFund.Fillintheamountyouwanttodonateonline26i.
Line 26j Special Olympics WisconsinYoumaydonateanamounttoSpecialOlympicsWisconsin,Inc.Fillintheamountyouwanttodonateonline26j.
nLine 28 Wisconsin Income Tax WithheldAddtheWisconsinincometaxwithheldshownonyourwithholdingstatements.WisconsintaxwithheldisshowninBox17ofFormW-2orBox12ofForm1099-R,butonlyifWisconsinisthestateidentifiedinBox15ofFormW-2orBox13ofForm1099-R.Fillinthetotalonline28.Enclosereadablecopiesofyourwithholdingstatements.EncloseForm1099-RonlyifWisconsinincometaxwaswithheld.
It is your responsibility toensure that youremployerorotherpayerhasprovidedwithholdingstatementsthat:1. Areclearandeasytoread.2. ShowwithholdingwaspaidtoWisconsin.
If you do not have awithholding statement or need acorrectedstatement,contactyouremployerorotherpayer.
nLine 29 2014 Estimated Tax Payments and Amount Applied from 2013 Return
Fill in anypayments youmadeon your estimatedWis-consin income tax (Form1-ES) for 2014. Include anyoverpaymentfromyour2013returnthatyouwereallowedascredittoyour2014Wisconsinestimatedtax.
Check Your Estimated Tax PaymentsBeforefillinginline29,checktheamountofyourestimatedtaxpaymentsonthedepartment’swebsiteathttps://ww2.revenue.wi.gov/PaymentInquiry/request.html. Processing of your returnwillbedelayedifthereisadifferencebetweentheamountofestimatedtaxpaymentsyouclaimandtheamountthedepartmenthasonrecord.
Ifyouaremarriedfilingajointreturn,fillinthetotalof:• any separate estimated tax paymentsmade by eachspouse,
Name Change If you changed your name because ofmarriage, divorce, etc., and youmade estimated taxpaymentsusingyourformername,encloseastatementwithForm1A.Onthestatement,explainallthepaymentsyouandyourspousemadefor2014andthename(s)andsocialsecuritynumber(s)underwhichyoumadethem.
nLine 30 Earned Income CreditIfyouqualifyforthefederalearnedincomecreditandyouhaveatleastonequalifyingchild,youalsoqualifyfortheWisconsinearnedincomecredit.However,youmusthavebeenalegalresidentofWisconsinfortheentireyear.
Step 1 Fill in thenumber of childrenwhomeet therequirements of a “qualifying child” for purposes of thefederal earned income credit (see the instructions forearnedincomecreditinyourfederalreturnfordefinitionofa“qualifyingchild”).
Step 2 Fill in the federal earned income credit fromline 42a of your federal Form1040A or line 66a ofForm1040.
Step 3Fillinthepercentageratewhichappliestoyou. Number of Fill in this qualifying children percentage (see Step 1 above) rate 1 4% 2 11% 3ormore 34%
Enclose With Your ReturnEncloseacopyofyourfederalScheduleEICwithForm1A. If youuseda paidpreparer to complete your federal return, also enclosefederalForm8867.Failuretoprovidethismaydelayyourrefund.
NoteIftheIRSiscomputingyourfederalearnedincomecredit and youwant the department to compute yourWisconsinearnedincomecreditforyou,fillinthenumberof qualifying children in the space provided on line30.WriteEIC in thespaceto therightof line30.Completeyourreturnthroughline32.Encloseacopyofyourfederalreturn(Form1040AorForm1040)withForm1A.
nLine 32 Eligible Veterans and Surviving Spouses Property Tax CreditWho May Claim the Credit An eligible unremarriedsurviving spouse or an eligible veteranmay claim theveteransandsurvivingspousespropertytaxcredit.
Computing the CreditThecreditisequaltothepropertytaxespaidbytheclaimantduringtheyearontheclaimant’sprincipal dwelling inWisconsin. The credit is based onreal and personal property taxes, exclusive of specialassessments,delinquentinterest,andchargesforservice.Do not include any property taxes that are properlyincludableasatradeorbusinessexpense.
“Principal dwelling” means any dwelling and the landsurroundingitthatisreasonablynecessaryforuseofthedwellingasaprimarydwelling,butnotmorethanoneacre.Itmay include a part of amultidwelling ormultipurposebuildingandapartofthelanduponwhichitisbuiltthatisusedastheprimarydwelling.
Other Limitations Thecreditmustbeclaimedwithin4yearsoftheunextendedduedateofthereturn.Thecreditisnotallowedifyou,oryourspouse,claimtheschoolpropertytaxcredit,homesteadcredit,orfarmlandpreservationcredit.
Certification of Eligibility for the CreditIfyoudidnotclaimthecreditinaprioryear,beforeclaimingthecreditfor2014youmustrequestcertificationfromtheWisconsinDepartmentofVeteransAffairsindicatingthatyouqualifyforthecredit.UseFormWDVA2097(whichyoucanfindinWDVABrochureB0106)tosubmityourrequest,alongwithacopyoftheveteran’sDDForm214andVeteransAdministrationdisabilityawardletterand,ifapplicable,theveteran’sdeathcertificate,amarriagecertificate,andacompletedcopyofFormWDVA0001(iftheveteranneverpreviouslysubmittedone).TheWDVA0001andthebro-chureareavailablefromyourcountyveteransserviceofficerorontheInternetatdva.state.wi.us.Youmaysubmittheseformsandsupportingdocumentstoyourcountyveteransserviceofficerormailthemto:WisconsinDepartmentofVeteransAffairs,30WestMifflinSt.,POBox7843,MadisonWI53707-7843.TheWisconsinDepartmentofVeteransAffairswillsendyouacertificationofyoureligibility.
nLine 34 Amount You OverpaidIfline33ismorethanline27,completeline34todeterminetheamountyouoverpaid.
NoteIfyouwererequiredtomakeestimatedtaxpaymentsand you did notmake such payments timely, youmayowewhatiscalled“underpaymentinterest.”Youmayoweunderpaymentinterestevenifyouareduearefund.Readtheline38instructionstoseeifyouoweunderpaymentinterest.Ifyouoweunderpaymentinterestandyoushowanoverpaymentonline34,reducetheamountonline34bytheamountofunderpaymentinterestonline38.
nLine 35 RefundFill inon line35 theamount from line34 thatyouwantrefundedtoyou.
Note If youaredivorced, seeEnclosuresonpage19.Youmayberequiredtoencloseacopyofyourjudgmentofdivorcewithyourreturn.
nLine 36 Amount of Line 34 to be Applied to your 2015 Estimated TaxFill inonline36theamount, ifany,of theoverpaymentonline34youwantappliedtoyour2015estimatedtax.
nLine 37 Amount You OweIfline33islessthanline27,completeline37todeterminetheamountyouowe.
To Pay Online Go to the department’s website athttps://tap.revenue.wi.gov/pay.Thisisafreeservice.
To Pay by Check or Money Order Makeyourcheckormoney order payable to theWisconsinDepartment ofRevenue.PaperclipittothefrontofyourForm1A.
If thenameof the taxpayerdoesnotmatch theprintednameonthecheck,printthetaxpayer’snameonthememolineofthecheck.
If you e-filed your return and are paying by check ormoneyorder,encloseyourpaymentwithFormEPV.MailFormEPVand your payment to the address shown onFormEPV.
To Pay by Credit Card YoumayuseyourVisa®Card,MasterCard®, American Express®Card, or Discover®Card. To pay by credit card, call toll free or access byInternettheserviceproviderlistedbelow.Aconveniencefeeof2.5%(minimumof$1)willbechargedbytheserviceproviderbasedontheamountpaid.Youwillbetoldwhatthe fee isduring the transactionandhave theoption tocontinueorcancelthetransaction.If you pay by credit card before filing your return, enteronpage1ofForm1Ainthebottomleftcornertheconfirmationnumberyouweregivenat theendof the transactionand the taxamountyoucharged.
Note IfyoudonotpayyourWisconsin income tax, thedepartmentmaycertifytheunpaidamounttotheTreasuryOffsetProgram.Underfederallaw,theU.S.DepartmentofTreasurymayreduce,oroffset,anyfederalincometaxrefundspayabletoyoubytheInternalRevenueService(IRS) to satisfy unpaid state income tax debts.Unpaidamountsremaineligibleforthisoffsetuntilpaid.
nLine 38 Underpayment InterestYoumay owe underpayment interest if the amount ofWisconsin income taxwithheld from your wageswaslessthanyourtaxliability,orifyouhadincomethatwasnot subject towithholdingand youdid notmake timelyestimated taxpayments.This isan interestcharge thatapplieswhenyouhavenot prepaidenoughof your taxthroughwithholdingand/orestimatedtaxpayments.
Ingeneral,ineachquarteroftheyearyoushouldbepayingenoughtaxthroughwithholdingpaymentsandestimatedtaxpayments to cover the taxesyouexpect toowe forthe taxyear.Formore information, see “EstimatedTaxPaymentsRequiredforNextYear”onpage21.
Exceptions Youwill not oweunderpayment interest ifyour2013taxreturnwasforataxyearof12fullmonths(orwouldhavebeenhadyoubeenrequiredtofile)ANDeitherofthefollowingapplies.1. You had no tax liability for 2013 and you were a
2. Theamountsonlines28and29onyour2014returnareatleastasmuchasthetaxshownonyour2013return. Your estimated tax payments for 2014musthavebeenmadeontimeandfortherequiredamount.Thisexceptiondoesnotapplyifyoudidnotfilea2013Wisconsinreturn.
The tax shown on your 2013 return is the amount online25of2013Form1Aminustheamountsonlines31,32,and33.
Fill in the underpayment interest fromScheduleU online38.Addtheamountoftheunderpaymentinteresttoanytaxdueandfillinthetotalonline37.Ifyouareduearefund,subtracttheunderpaymentinterestfromtheover-paymentonline34.EncloseScheduleUwithForm1A.
Fill in theexceptioncode in thespaceto the leftofline38onlyifyouqualifyforanexception,areenclosinganapplicationforawaiver,orareusingtheannualizedincomeinstallmentmethod (PartIV of ScheduleU) to computeunderpaymentinterest.SeetheScheduleUinstructionsfortheexceptioncodetouse.
nThird Party DesigneeIfyouwanttoallowataxpreparerortaxpreparationfirm,familymember,friend,oranyotherpersonyouchoosetodiscussyour2014taxreturnwiththedepartment,check“Yes” in the“ThirdPartyDesignee”areaofyourreturn.Also,fillinthedesignee’sname,phonenumber,andanyfivedigitsthedesigneechoosesasapersonalidentifica-tionnumber(PIN).
Ifyoucheck“Yes,”you,andyourspouse if filinga jointreturn, are authorizing the department to discusswiththe designee any questions thatmay arise during theprocessingof your return.Youare also authorizing thedesigneeto:
Youarenotauthorizingthedesigneetoreceiveanyrefundcheck,bindyoutoanything(includinganyadditionaltaxliability),orotherwiserepresentyoubeforethedepartment.Ifyouwant toexpand thedesignee’sauthorization,youmustsubmitFormA-222(Power of Attorney).
nSign and Date Your ReturnForm1Aisnotconsideredavalidreturnunlessyousignit. Ifyouare filinga joint return,yourspousemustalsosign.Alsofillinyourdaytimephonenumber.Keepacopyofyourreturnforyourrecords.
nEnclosuresForfasterrefunds,do not stapleyourreturn.
• Persons divorced after June 20, 1996, who compute a refund –Ifyourdivorcedecreeapportionsanytaxliabilityowedtothedepartmenttoyourformerspouse,encloseacopyofthedecreewithyourForm1A(orWI-Z).Fillin“04”intheSpecialConditionsboxonpage1ofForms1AandWI-Z.Thiswillpreventyourrefundfrombeingap-pliedagainstsuchtaxliability.
• Persons divorced who file a joint return –Ifyourdivorcedecree apportions any refund to you or your formerspouse,orbetweenyouandyour formerspouse, thedepartmentwillissuetherefundtotheperson(s)towhomtherefundisawardedunderthetermsofthedivorce.EncloseacopyoftheportionofyourdivorcedecreethatrelatestothetaxrefundwithyourForm1A(orWI-Z).Fill in“04”intheSpecialConditionsboxonpage1ofForms1AandWI-Z.
• IfyouarefilingfederalForm8379,Injured Spouse Claim and Allocation,encloseacopywithyourForm1A(orWI-Z).Fillin“05”intheSpecialConditionsboxonpage1ofForms1AandWI-Z.
Line Instructions
20 Line Instructions
nWhere to FileMailyourreturntotheWisconsinDepartmentofRevenue:
Envelopes without enough postage will be returned toyoubythepostoffice.Yourenvelopemayneedadditionalpostageifitcontainsmorethanfivepagesorisoversized(forexample, it isover¼” thick). Includeyourcompletereturnaddress.
Fraudulent or Reckless Credit ClaimsFraudulentorrecklessclaimsforearnedincomecredit,homesteadcredit,ortheveteransandsurvivingspousespropertytaxcreditaresubjecttofilinglimitations.Ifyoufilea“fraudulentclaim,”youwillnotbeallowedtotakethecreditfor10years.“Fraudulentclaim”meansaclaimthatisfalseorexcessiveandfiledwithfraudulentintent.Ifyoufilea“recklessclaim,”youwillnotbeallowedtotake thecredit for2years. “Recklessclaim”meansaclaimthatwasimproper,duetorecklessorintentionaldisregard of income tax law or department rules andregulations.Youmayalsohavetopaypenalties.
Penalties for Not Filing Returns or Filing Incorrect ReturnsIf youdonot filean income tax returnwhichyouarerequired to file, or if you file an incorrect return dueto negligenceor fraud, penalties and interestmaybeassessedagainstyou.The interest rateondelinquenttaxesis18%peryear.Civilpenaltiescanbeasmuchas100%oftheamountoftaxnotreportedonthereturn.Criminalpenaltiesforfailingtofileorfilingafalsereturnincludeafineupto$10,000andimprisonment.
Estimated Tax Payments Required for Next Year?If your2015Wisconsin income tax returnwill showataxbalanceduetothedepartmentof$500ormore,youmusteither:• Makeestimatedtaxpaymentsfor2015ininstallmentsbeginningApril15,2015,usingWisconsinForm1-ES,or
Youmaybechargedinterest if requiredestimatedtaxpaymentsarenotmade.Formoreinformation,contactourCustomerServiceBureauat(608)266-2486oranyDepartmentofRevenueoffice.
IfyoumustfileForm1-ESfor2015anddonotreceivea form in themail, go to the department’s websiteat revenue.wi.gov to obtain a personalized copy ofForm1-ES,orcontactanyDepartmentofRevenueoffice.
Wisconsin Homestead CreditWisconsin homestead credit provides direct relief tohomeownersandrenters.Youmayqualifyifyouwere:• Atleast18yearsoldonDecember31,2014,• AlegalresidentofWisconsinforallof2014,• Not claimed as a dependent on anyone’s 2014 taxreturn(unlessyouwere62orolderonDecember31,2014),
• Notlivingintax-exemptpublichousingforallof2014(Note Some exceptions apply to this rule and areexplainedintheinstructionsforthehomesteadcreditform),
• Not living in a nursing homeand receivingmedicalassistance (TitleXIX)when you file for homestead,and
• Had total household income, including wages,interest,socialsecurity,andincomefromcertainothersources,below$24,680in2014.
You may not claim homestead credit if you (or yourspouse) claim the veterans and surviving spousespropertytaxcredit.
Use ScheduleH or H-EZ to claim homestead credit.Seepage5forhowtogetScheduleHorH-EZ.Theseschedulesarealsoavailableatmanylibraries.
Internal Revenue Service AdjustmentsDid the InternalRevenueService adjust any of yourfederalincometaxreturns?Ifyes,youmayhavetonotifytheDepartmentofRevenueofsuchadjustments.YoumustnotifythedepartmentiftheadjustmentsaffectyourWisconsinincome,anycredit,ortaxpayable.
Armed Forces Personnel IfyouwereaWisconsinresidentonthedateyouenteredmilitaryservice,youremainaWisconsinresidentduringyour entire military career unless you take positiveactiontochangeyourlegalresidencetoanotherstate.Formoreinformation,getFactSheet1118,Income Tax Information for Active Military Personnel.
Death of a TaxpayerAreturnforataxpayerwhodiedin2014shouldbefiledonthesameformthatwouldhavebeenusedifheorshehadlived.Includeonlytheincomereceivedbythetaxpayeruptothedateofdeath.
Ifthereisnoestatetoprobate,asurvivingheirmayfilethereturnforthepersonwhodied.Ifthereisanestate,the personal representative for the estate must filethereturn.Thepersonfilingthereturnshouldsignthereturnandindicatehisorherrelationshiptothepersonwho died (for example, “surviving heir” or “personalrepresentative”).Besuretofillinthesurvivingheir’sorpersonalrepresentative’smailingaddressintheaddressareaoftheForm1AorWI-Z.
If the taxpayer did not have to file a return but paidestimatedtaxorhadtaxwithheld,areturnmustbefiledtogetarefund.
Ifyoufiledareturnonbehalfofadecedentandwereissuedarefund,butyouarenotabletocashtherefundcheck, complete Form 804, Claim for Decedent’s Wisconsin Income Tax Refund. Mail the completedformandrefundchecktothedepartment.
return.Ajointreturnshouldshowyourspouse’s2014incomebeforedeathandyour incomeforallof2014.Alsowrite“Filingassurvivingspouse”intheareawhereyou sign the return. If someone else is the personalrepresentative,heorshemustalsosign.
Ifthereturnforthedecedentisfiledassingleorheadofhousehold,fillin“06”intheSpecialConditionsboxandindicatethedateofdeathonthelineprovided.Ifajointreturnisbeingfiled,fillin“06”intheboxifitistheprimarytaxpayer(personlistedfirstonthetaxform)whoisdeceasedandthedateofdeath. If it is thespousewhoisdeceased,fillin“07”intheboxandthedateofdeath.Ifbothspousesaredeceased,fillin“08”intheboxandbothdatesofdeath.
If your spouse died before 2014 and you have notremarried,youmustfileassingleor,ifqualified,asheadofhousehold.
Requesting Copies of Your ReturnsThe Department of Revenue will provide copies ofyourreturnsforprioryears.Personsrequestingcopiesshould complete FormP-521,Request for Copies of Previously Filed Tax Returns or Forms W‑2. Includeall required information and fee with FormP-521.FormP-521isavailablefromthedepartment’swebsiteatrevenue.wi.gov.
FALL CREEK ................... 1729 FALL RIVER .................... 1736 FENNIMORE ................... 1813 FLAMBEAU ..................... 5757 FLORENCE CO ............... 1855 FOND DU LAC ................ 1862 FORT ATKINSON ............ 1883 FRANKLIN ....................... 1900FREDERIC ...................... 1939 FREEDOM ...................... 1953
Appearing below is an alphabetical listing of Wisconsin school districts. Refer to this listing and find the number of the district in which you lived on December 31, 2014. Fill in this number in the name and address area of your return. Failure to include your school district number may delay the processing of your return and any refund due.
The listing is divided into two sections. SECTION I lists all districts which operate high schools. SECTION II lists those districts which operate schools having only elementary grades.
Your school district will generally be the name of the municipality where the public high school is located which any children at your home would be entitled to attend. However, if such high school is a “union high school,” refer to SECTION II and find the number of your elementary district.
The listing has the names of the school districts only to help you find your district number. Don’t write in the name of your school district
or the name of any specific school. Fill in only your school district’s number on the school district line in the name and address area of your return. For example: 1. If you lived in the city of Milwaukee, you will fill in the number 3619
on the school district line. 2. If you lived in the city of Hartford, you would refer to Section II and
find the number 2443, which is the number for Jt. No. 1 Hartford elementary district.
The following are other factors to be considered in determining your school district number: 1. If you lived in one school district but worked in another, fill in the
district number where you lived. 2. If you were temporarily living away from your permanent home, fill
in the district number of your permanent home.
WISCONSIN SCHOOL DISTRICT NUMBER
GLENDALE- RIVER HILLS ............... 2184 HARTFORD, JT #1 ......... 2443 HARTLAND- LAKESIDE, JT #3 ........ 2460 HERMAN, #22 ................ 2523 LAC DU FLAMBEAU, #1 ........... 1848 LAKE COUNTRY ............. 3862
LAKE GENEVA, JT #1 .... 2885 LINN, JT #4 .................... 3087 LINN, JT #6 .................... 3094 MAPLE DALE- INDIAN HILL ................ 1897MERTON COMMUNITY .. 3528 MINOCQUA, JT #1 ......... 3640NEOSHO, JT #3 ............. 3913NORTH CAPE ................. 4690
NORTH LAKE .................. 3514NORTH LAKELAND ........ 0616 NORWAY, JT #7 ............. 4011 PARIS, JT #1 .................. 4235 RANDALL, JT #1 ............ 4627 RAYMOND, #14 .............. 4686 RICHFIELD, JT #1 .......... 4820 RICHMOND ..................... 3122
RUBICON, JT #6 ............ 4998 SALEM ........................... 5068SHARON, JT #11 ............ 5258 SILVER LAKE, JT #1 ...... 5369 STONE BANK.................. 3542 SWALLOW ..................... 3510 TREVOR-WILMOT ......... 5780TWIN LAKES, #4 ............ 5817
UNION GROVE, JT #1 .... 5859 WALWORTH, JT #1 ........ 6022 WASHINGTON- CALDWELL .................. 6104WATERFORD, JT #1 ....... 6113 WHEATLAND, JT #1 ....... 6412 WOODRUFF, JT #1 ........ 6720 YORKVILLE, JT #2 ......... 6748
BRIGHTON, #1 ................ 0657 BRISTOL, #1 .................. 0665 DOVER, #1 ..................... 1449 ERIN .............................. 1687 FONTANA, JT #8 ............ 1870 FOX POINT, JT #2 .......... 1890 FRIESS LAKE ................. 4843GENEVA, JT #4 .............. 2044 GENOA CITY, JT #2 ....... 2051
School District No. School District No. School District No. School District No. School District No. School District No.
Example:Mr.andMrs.Smitharefilinga joint return.Their taxableincomeonline17ofForm1Ais$28,653.First,theyfindthe$28,000headinginthetable.Thentheyfindthe$28,600-28,700incomeline.Next, they find the column formarried filing jointly and read downthecolumn.Theamountshownwheretheincomelineandthefilingstatus column meet is $1,406. This is the tax amount they must write on line 18 of their return.
2014 Tax Table for Forms 1A and WI-Z FilersUse this Tax Table if your taxable income is less than $100,000. If $100,000 or more, use the Tax Computation Worksheet on page 30.
If Form 1A, line 17 or Form WI-Z, line 6 is – And you are –
Single or Married But headof filing At less household jointly least than Your tax is–
4,000 8,000
1,000 5,000 9,000
3,000 7,000 11,000
If Form 1A, line 17 or Form WI-Z, line 6 is – And you are –
Single or Married But headof filing At less household jointly least than Your tax is–
