Form 1npr Instructions - 2006 - Wisconsin Income Tax For Nonresidents And Part-Year Residents Page 19
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43Line Instructions
19
Line 25 Alimony paid
Line 22 Self-employed SEP, SIMPLE, and qualified
plans
Federal column Fill in the amount from line 31a of federal
Form 1040.
Federal column Fill in the amount from line 28 of federal
Form 1040.
Wisconsin column Fill in the amount of alimony paid from the
federal column.
Wisconsin column Fill in the amount of the self-employed SEP,
SIMPLE, and qualified plan (Keogh) deduction allowable for
Line 26 IRA deduction
Wisconsin.
Federal column Fill in the amount from line 32 of federal
• Use the following formula, as appropriate, to figure the amount of
Form 1040 or line 17 of Form 1040A.
your Keogh and self-employed SEP and SIMPLE deduction
allowable for Wisconsin.
Wisconsin column Fill in the amount of IRA deduction allowable
for Wisconsin.
• If you are married filing a joint return and both you and your
spouse had a Keogh or self-employed SEP or SIMPLE deduction,
• Use the following formula to figure your allowable IRA
you must figure each spouse’s allowable deduction separately.
deduction. (Note An IRA deduction is allowable for Wisconsin
Fill in the total of each spouse’s deduction on line 22 of
only if the owner of the IRA has wages or net earnings from a
Form 1NPR.
trade or business taxable to Wisconsin.)
• If you have both a Keogh and self-employed SEP or SIMPLE
• If you are married filing a joint return and both you and your
deduction, figure the allowable deduction for each separately. Fill
spouse qualify for an IRA deduction, you must separately figure
in the total of the allowable deductions on line 22 of Form 1NPR.
each spouse’s allowable IRA deduction. Fill in the total of both
your and your spouse’s allowable IRA deductions in Col. B.
Formula to figure allowable Keogh deduction:
Your wages and net
Your
Your net earnings from
Keogh
Keogh deduction
earnings from a trade
IRA deduction
IRA deduction
a trade or business*
deduction
allowable for
or business* taxable
from line 32,
allowable for
taxable to Wisconsin
x
included in
=
Wisconsin to
to Wisconsin
x
Form 1040,
=
Wisconsin to
Your total net earnings
line 28,
line 22, Col. B
Your total wages and
or line 17,
line 26, Col. B
from a trade or business*
Form 1040
Form 1NPR
net earnings from a
Form 1040A
Form 1NPR
trade or business*
* Use net earnings only from the business that has the Keogh plan.
* Do not reduce your wages by losses from self-employment. Do not
Formula to figure allowable self-employed SEP or SIMPLE
include your spouse’s wages or earnings from a trade or business.
deduction:
Line 27 Student loan interest deduction
Your wages and net
Self-employed
Self-employed
earnings from a trade
SEP or SIMPLE
SEP or SIMPLE
Federal column Fill in the amount from line 33 of federal
or business* taxable
deduction
deduction allowable
Form 1040 or line 18 of Form 1040A.
to Wisconsin
x
included
=
for Wisconsin to
Your total wages and
in line 28,
line 22, Col. B
Wisconsin column Fill in the amount of student loan interest
net earnings from a
Form 1040
Form 1NPR
deduction from the federal column.
trade or business*
Line 28 Jury duty pay you gave to your employer
* Do not reduce your wages by losses from self-employment, and
Federal column
Fill in the amount from line 34 of federal
use net earnings only from the business that has the SEP or
Form 1040 or line 19 of Form 1040A.
SIMPLE plan.
Wisconsin column Fill in the amount of jury duty pay from the
Line 23 Self-employed health insurance deduction
federal column.
Federal column Fill in the amount from line 29 of federal
Line 29 Domestic production activities deduction
Form 1040.
Federal column Fill in the amount from line 35 of federal Form 1040.
Wisconsin column If you are self-employed, see the modification
for medical care insurance on page 7. Fill in your Wisconsin self-
Wisconsin column Fill in the amount of the domestic production
employed medical care insurance deduction on line 23.
activities deduction from the federal column.
Line 24 Penalty on early withdrawal of savings
Line 30 Other adjustments
Federal column Fill in the amount from line 30 of federal
Federal column Fill in the amount of the other adjustments (items
Form 1040 or line 16 of Form 1040A.
listed below) which are included in the total on line 36 of
Form 1040.
Wisconsin column Nonresidents – don’t fill in any amount on
line 24. Part-year and full-year residents – fill in the penalty for
Note Federal Form 1040 does not provide separate lines for the
early withdrawal of savings you paid while a Wisconsin resident.
following adjustments: reforestation amortization, repayment of
supplemental unemployment benefits, contributions to section
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