Instructions For Schedule Cr - Other Credits - 2009
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1
2Instructions for 2009 Schedule CR
Further information on these credits can be found on the
Line 8 Enter the amount of ethanol and biodiesel fuel pump
schedule referred to on the applicable line of Schedule CR. For
credit from Schedule EB, line 7. This credit is based on the cost
example, information on the film production services credit will
to install or retrofit pumps located in Wisconsin that dispense
be found on Schedule FP.
motor vehicle fuel consisting of at least 85% ethanol or at least
20% biodiesel fuel.
IMPORTANT The various schedules also indicate what items
Line 9 Enter the amount of development zones credit from
must be enclosed with the tax return when claiming the credits.
Schedule DC, lines 7, 15, and 23. The Wisconsin Department of
Be sure to enclose:
Commerce administers the development zones program.
• Schedule CR,
Line 10
Enter the amount of technology zone credit from
• the appropriate listed schedule, and
Schedule TC, line 8. The Department of Commerce administers
• any additional required information. For example, programs
the technology zone program.
administered by the Wisconsin Department of Commerce
Line 11 Enter the amount of economic development tax credit
require certification by that department before claiming credits.
from Schedule ED, line 3. The Wisconsin Department of
Such certification must be enclosed with the return.
Commerce administers the economic development tax credit.
Line 12 Enter the amount of early stage seed investment credit
Part I
– Credits for Individuals, Fiduciaries,
from Schedule VC, line 12. The Department of Commerce
and Corporations
administers the early stage seed investment program.
A. Nonrefundable Credits (claimed before alternative
Line 13 Only individuals may claim the angel investment credit.
minimum tax)
Enter the amount of angel investment credit from Schedule VC,
line 6. The Department of Commerce administers the angel
(Note Corporations, individuals, and fiduciaries should complete
investment program.
this section to claim the film production investment credit certi-
fied under 2008 law and a carryforward of unused 2008 credit.
Line 14 Enter the amount of Internet equipment credit from
Individuals and fiduciaries also use this section to claim the
Schedule IE, line 5. The Department of Commerce administers
health insurance risk-sharing plan assessments credit from a
the Internet equipment program.
pass-through entity and a carryforward of unused 2008 credit.
For individuals and fiduciaries filing Form 2, these credits cannot
Line 15 Add the amounts on lines 4 through 14 and enter the total
offset alternative minimum tax.)
on line 15. Individuals – Enter the amount from line 15 on line 31
of Form 1 or line 57 of Form 1NPR. Estates and trusts – Enter the
Line 1 Individuals and fiduciaries – enter the health insurance
amount from line 15 on line 13 of Form 2 or line 17 of Form 4T.
risk-sharing plan assessments credit from Schedule 2K-1, 3K-1
(Note For trusts filing Form 4T that have credit amounts on both
or 5K-1. Also include on line 1 any carryforward of unused 2008
lines 3 and 15 of Schedule CR, add the amounts on lines 3 and
credit. (Caution Estates and trusts: Prorate the health insur-
15 and fill in the total on line 17 of Form 4T.) Enclose Sched-
ance risk-sharing plan assessments credit from Schedule 2K-1,
ule CR and the appropriate schedule for each credit you are
3K-1 or 5K-1 between the estate or trust itself and its beneficia-
claiming with your Form 1, 1NPR, or 2. Corporations – Enter
ries in proportion to the income allocable to each. Show only
the amount from line 15 on line 24 of Schedule CR.
the estate’s or trust’s portion of the credit on line 1. Show the
beneficiaries’ portion of the credit to the left of line 1. Label it
C. Refundable Credits
“Beneficiaries’ portion” and show the credit for each beneficiary
on Schedule 2K-1.)
Line 16 Enter the amount of enterprise zone jobs credit from
Schedule EC, line 3. The Department of Commerce administers
Line 2 Enter the amount of any film production company invest-
the enterprise zone program.
ment credit from line 16 of Schedule FP.
Line 17
Enter the amount of dairy manufacturing facility
Line 3 Add the amounts on lines 1 and 2. Enter the total on
investment credit from Schedule DM, line 13. The Department
line 3. Individuals – Enter the amount from line 3 on line 25 of
of Commerce administers the dairy manufacturing facility invest-
Form 1 or line 51 of Form 1NPR. Estates and trusts – Enter the
ment credit program.
amount from line 3 on line 8 of Form 2 or line 17 of Form 4T.
Enclose Schedule CR and the appropriate schedule for
Line 18 Enter the amount of dairy cooperatives credit from
each credit you are claiming with your Form 1, 1NPR, 2,
line 14 of Schedule DM. The Department of Commerce admin-
or 4T. Corporations – Enter the amount from line 3 on line 23
isters the dairy cooperatives credit.
of Schedule CR.
Line 19 Enter the amount of meat processing facility investment
credit from Schedule MP, line 7. The Wisconsin Department of
B. Nonrefundable Credits
Commerce administers the meat processing facility investment
Line 4 Enter the amount of film production services credit from
credit.
line 11 of Schedule FP.
Line 20 Enter the amount of film production services credit from
Line 5 Enter the amount of manufacturer’s sales tax credit
Schedule FP, line 3. The Department of Commerce administers
carryforward from Schedule MS, line 3.
the film production services credit.
Line 6 Enter the amount of manufacturing investment credit
Line 21 Enter the amount of film production company investment
from Schedule MI, line 6. The Department of Commerce admin-
credit from Schedule FP, line 6. The Department of Commerce
isters the manufacturing investment program.
administers the film production company investment credit.
Line 7 Enter the amount of dairy and livestock farm investment
Line 22 Add the amounts on lines 16 through 21 and enter the
credit from Schedule DI, line 9. The credit is based on amounts
total on line 22. Individuals – Enter the amount from line 22 on
paid for modernization or expansion of dairy and livestock farms
line 51 of Form 1 or line 76 of Form 1NPR. Estates and trusts –
in Wisconsin.
Enter the amount from line 22 on line 25 of Form 2 or line 28 of
I-148 (R. 11-09)
Wisconsin Department of Revenue
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