1a, Wi-Z, & Telefile Wisconsin Income Tax Instructions (Page 10 of 32) in pdf

Line Instructions

Line 6

Taxable IRA Distribu-

Retirement Benefit Worksheet

tions, Pensions and Annuities,

(Keep for your records)

and Social Security Benefits

Fill in on line 6 the total of your taxable

1. Fill in taxable IRA distributions from line 11b of

IRA distributions, pensions and annuities,

federal Form 1040A or line 15b of Form 1040 . . . . 1.

and social security. Use the Retirement

2. Fill in taxable pensions and annuities from

Benefit Worksheet on the top of this

line 12b of federal Form 1040A or line 16b

page to determine the amount to fill in.

of Form 1040 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

3. Fill in taxable social security from line 14b of

Nontaxable retirement benefits The

federal Form 1040A or line 20b of Form 1040 . . . . 3.

following retirement benefits are not

4. Add lines 1, 2, and 3 . . . . . . . . . . . . . . . . . . . . . . . . . 4.

taxable for Wisconsin:

5. Nontaxable retirement benefits (see instructions) . . . 5.

• Up to 85% of social security benefits

may be taxable on a federal return. Wis-

6. Subtract line 5 from line 4. Fill in here and

on line 6 of Form 1A . . . . . . . . . . . . . . . . . . . . . . . . . 6.

consin does not tax any more than 50%

of such benefits. If you had social

security benefits that were taxable on

* From line 14b of federal Form 1040A

(1) You were retired from the system

your federal return, refer to your federal

or line 20b of Form 1040. If you used

before January 1, 1964, OR

Social Security Benefits Worksheet.

the Wisconsin Social Security Benefits

This worksheet is in the Form 1040A or

(2) You were a member of the system

Worksheet below, use the amount from

Form 1040 instructions. Is line 7 of your

as of December 31, 1963, retiring

line 5 of that worksheet.

worksheet more than $34,000 ($44,000

at a later date and payments you

if you are married filing a joint return)?

receive are from an account

• Wisconsin does not tax military retire-

If yes, you should fill in the Wisconsin

established before 1964, OR

ment benefits or certain uniformed

Social Security Benefits Worksheet

services retirement benefits. Include on

(3) You are receiving payments from the

below. You can use this worksheet to

line 5 of the Retirement Benefit

system as the beneficiary of an

see if any of the social security benefits

Worksheet any retirement payments

individual who met either condition 1

that were taxable on your federal return

received from:

or 2.

are not taxable for Wisconsin.

(1) The U.S. military retirement system

The amount you fill in on line 5 of the

Note The Wisconsin Social Security

(including payments from the

worksheet cannot be more than the

Benefits Worksheet refers to lines on the

Retired Serviceman’s Family Pro-

amount of such payments that you

federal Social Security Benefits

tection Plan).

included in your federal income.

Worksheet that is in the federal

Forms 1040A and 1040 instructions.

(2) The U.S. government that relate to

The specific retirement systems are:

You may have used one of the other

service with the Coast Guard, the

federal worksheets (for example, the

commissioned corps of the National

A. Local and state retirement

worksheet for social security recipients

Oceanic and Atmospheric Adminis-

systems Milwaukee City Employ-

who contribute to an IRA). If so, use the

tration, or the commissioned corps

ees, Milwaukee City Police Officers,

equivalent lines on that worksheet. If you

of the Public Health Service.

Milwaukee Fire Fighters, Milwaukee

got a lump-sum payment of benefits for

Public School Teachers, Milwaukee

prior years, you may have figured the

• Include on line 5 of the Retirement

County Employees, Milwaukee

federal taxable social security sepa-

Benefit Worksheet any payments

Sheriff, and Wisconsin State

rately for each year. In this case, contact

received from the retirement systems

Teachers retirement systems.

any department office for information on

listed below provided:

how to figure the amount that is not

taxable for Wisconsin.

Wisconsin Social Security Benefits Worksheet

• Wisconsin does not tax railroad retire-

(Keep for your records)

ment benefits. Did you include an

amount that you received from the U.S.

1. Amount from line 3 of Retirement Benefit

Railroad Retirement Board in your

Worksheet above . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

federal income? If yes, fill in such

2. Amount from line 2 of your federal Social Security

amount on line 5 of the Retirement

Benefits Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

Benefit Worksheet.

3. Amount from line 9 of your federal Social Security

If you included tier 1 railroad retirement

Benefits Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

benefits (RRB) as part of your taxable

4. Fill in 1/2 of line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

social security (SS), use the following

formula to figure the amount to fill in.

5. Compare line 2 and line 4. Fill in the

smaller amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

Tier 1 RRB

Taxable

Nontaxable

6. Subtract line 5 from line 1. Also include this amount

Total tier 1

SS*

tier 1 RRB

on line 5 of the Retirement Benefit Worksheet above 6.

RRB and SS

1a, Wi-Z, & Telefile Wisconsin Income Tax Instructions Page 10

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