Instructions For Schedule Cr - Other Credits

Form 4T. Enclose Schedule CR and the appropriate sched-

ule CR and the appropriate schedule for each credit you are

ule for each credit you are claiming with your Form 1, 1NPR,

claiming.

or 2. Corporations – Enter the amount from line 22 on line 41 of

Schedule CR.

B. Refundable Credits

Line 41 Enter the amount, if any, from line 22 of Schedule CR.

Part II

– Credits for Corporations Only

Line 42 Enter the farmland preservation credit from Sched-

A. Nonrefundable Credits

ule FC, line 18. Corporations organized under the laws of

Wisconsin that own and operate Wisconsin farmland subject to

Line 23 Enter the amount, if any, from line 3 of Schedule CR.

agricultural use restrictions in the form of a zoning ordinance or

Line 24 Enter the amount, if any, from line 15 of Schedule CR.

a farmland preservation agreement, as provided in Chapter 91,

Wis. Stats., may claim a credit.

Line 25 Enter the amount of health insurance risk-sharing plan

assessments credit from Schedule HI, line 6.

Line 43 Enter the farmland tax relief credit from Schedule FT,

line 6. Corporations organized under the laws of Wisconsin that

Line 26 Enter the amount of research expense credit from

own farmland located in Wisconsin may claim a credit.

Schedule R, line 30. Corporations that increase qualified

research expenses in Wisconsin may claim a credit.

Line 44 Add lines 41 through 43. This is the total available

refundable credits. Enter the total on line 44 and on line 23

Lines 27 and 28 Enter the increased credits from Schedules R-1

of Form 4, line 28 of Form 4T, or line 17 of Form 5. Enclose

and R-2, line 29. Corporations that increase qualified research

Schedule CR and the appropriate schedule for each credit

expenses in Wisconsin attributable to certain activities may claim

you are claiming.

the increased research credits. These activities include qualified

research related to internal combustion engines and qualified

research related to certain energy efficient products.

Individuals, Fiduciaries, and Corporations

Line 29 Enter the amount of development zones research credit

carryforward.

For purposes of determining the carryover (if any) of each

Line 30 Enter the research facilities credit from Schedule R,

nonrefundable credit, the credit must be applied against gross

line 34. Corporations that incur expenses to construct and

tax in the order indicated below.

equip new research facilities in Wisconsin or to expand existing

facilities in Wisconsin may claim a credit.

Individuals and Fiduciaries

Lines 31 and 32 Enter the increased research facilities credits

Credits are to be applied in the order shown on lines 1-2 and

from Schedules R-1 and R-2, line 33. Corporations that incur

4-14 of Schedule CR.

expenses to construct and equip new research facilities in Wis-

consin for certain research activities may claim the increased

Corporations

research credits. These activities include qualified research

Credits are to be applied in the following order:

related to internal combustion engines and qualified research

1. Manufacturer’s sales tax credit carryforward

related to certain energy efficient products.

2. Manufacturing investment credit

Line 33 Enter the available community development finance

credit. Corporations that make contributions to the Wisconsin

3. Dairy and livestock farm investment credit

Housing and Economic Development Authority and, in the same

4. Research expense credits

year, purchase common stock in the Wisconsin Community

5. Development zones research credit carryforward

Development Finance Company may claim a credit. The credit

is nonrefundable and is equal to 75% of the purchase price

6. Research facilities credit

of the stock, but may not exceed 75% of the amount that was

7. Health insurance risk-sharing plan assessments credit

contributed to the Wisconsin Community Development Finance

8. Ethanol and biodiesel fuel pump credit

Authority. Any unused credit may be offset against tax liabilities

of the subsequent years, up to 15 years.

9. Community development finance credit

10. Development zones jobs credit carryforward

Line 34 Enter the amount of development zones jobs credit

carryforward.

11. Development zones sales tax credit carryforward

12. Development zones investment credit, including

Line 35 Enter the amount of development zones sales tax credit

development opportunity zone investment credit

carryforward.

13. Development zones location credit carryforward

Line 36 Enter the amount of development zones location credit

14. Economic development tax credit

carryforward.

15. Development opportunity zone or agricultural or airport

Line 37 Enter the amount of development zones day care credit

development zone capital investment credit

carryforward.

16. Development zones day care credit carryforward

Line 38 Enter the amount of development zones environmental

17. Development zones environmental remediation credit

remediation credit carryforward.

carryforward

Line 39 Enter the amount of supplement to the federal historical

18. Development zones credit

rehabilitation tax credit from Schedule HR, line 7. Corporations

19. Technology zone credit

that rehabilitate certified historic structures located in Wisconsin

and used for business purposes may claim a credit. The Wis-

20. Early stage seed investment credit

consin Historical Society administers the historic preservation

21. Supplement to federal historic rehabilitation tax credit

program.

22. Film production investment credit carryforward

Line 40 Add lines 23 through 39. This is the total available non-

23. Film production services credit carryforward

refundable credits. Enter the total on line 40 and on line 15 of

24. Internet equipment credit

Form 4, line 9 of Form 4T, or line 9 of Form 5. Enclose Sched-

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Instructions For Schedule Cr - Other Credits - 2009 Page 2

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