Form 1npr Instructions - 2006 - Wisconsin Income Tax For Nonresidents And Part-Year Residents Page 27
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43Line Instructions
27
Line 66 instructions – continued
Line 67 instructions – continued
• any overpayments from your 2005 returns that you and your spouse
Schedule EIC requests information on two qualifying children. If you
were allowed as credit to 2006 Wisconsin estimated tax.
have a third qualifying child, also enclose a sheet giving the same
information as requested on the Schedule EIC for your third child.
If you are filing a separate tax return, you may not claim any part of
Failure to provide this information may delay your refund.
your spouse’s separate estimated tax payments or credits. You and
your spouse may split your joint estimated tax payments and credits
Note If the IRS is computing your federal earned income credit and
between you as you choose. If you cannot agree on how joint
you want the department to compute your Wisconsin earned income
estimated tax payments are to be split between you, the department
credit for you, fill in the number of your qualifying children in the
will split them between you according to your respective income tax
space provided on line 67. Write “EIC” in the space to the right of
liabilities.
line 67. Complete your return through line 72 of Form 1NPR. Enclose
a copy of your federal return (Form 1040A or Form 1040) with your
Follow these instructions even if your spouse died during 2006.
Form 1NPR.
Name change Did you change your name because of marriage or
Line 68 Farmland preservation credit
divorce? If so, and you made estimated tax payments using your
former name, paper clip a statement to the front of Form 1NPR. On
Nonresidents and part-year residents – don’t fill in any amount.
the statement, explain all the payments you and your spouse made
Only full-year Wisconsin residents are eligible for farmland preser-
for 2006 and the name(s) and social security number(s) under which
vation credit.
you made them.
Note If you are filing a joint return and one spouse is a full-year
CAUTION If you had withholding allocated to you from a pass-
Wisconsin resident, the resident spouse may be able to claim farm-
through entity, do NOT fill in such amount on line 66. Withholding
land preservation credit. Fill in the amount from line 18 of your
from a pass-through entity should be included on line 65.
Schedule FC on line 68. If you are claiming farmland preservation
credit, enclose your completed Schedule FC with your Form 1NPR.
Line 67 Earned income credit
Line 69 Repayment credit
Nonresidents and part-year residents – don’t fill in any amount.
Only full-year Wisconsin residents are eligible for the Wisconsin
If you repaid during 2006, an amount that you included in income in
earned income credit.
an earlier year because at that time you thought you had an unre-
stricted right to it, you may be able to claim a credit based on the
Note If you are filing a joint return and one spouse is a full-year
amount repaid. To qualify for the credit, the amount repaid must be
Wisconsin resident, you may claim the Wisconsin earned income
over $3,000 and cannot have been subtracted in computing Wiscon-
credit if you claimed the federal earned income credit and you had
sin adjusted gross income or used in computing the Wisconsin
a qualifying child.
itemized deduction credit.
To claim the Wisconsin earned income credit, complete the following
Use the following steps to compute your credit:
steps and fill in the required information in the spaces provided on
line 67.
(1) Refigure your tax from the earlier year without including in
income the amount you repaid in 2006.
Step 1 Fill in the number of children who meet the requirements of
(2) Subtract the tax in (1) from the tax shown on your return for the
a “qualifying child” for purposes of the federal earned income credit
earlier year. The difference is the amount of your credit.
(see the instructions for the earned income credit in your federal
return for definition of a “qualifying child”).
Fill in the amount of your credit on line 69 of Form 1NPR. Enclose
CAUTION For federal purposes only your first two qualifying
a statement showing how you computed your credit.
children are counted. For Wisconsin purposes all of your qualifying
children are counted.
Line 70 Homestead credit
Step 2 Fill in the federal earned income credit from line 40a of
Nonresidents and part-year residents – don’t fill in any amount.
federal Form 1040A or line 66a of Form 1040.
Only full-year Wisconsin residents are eligible for homestead credit.
Step 3 Fill in the percentage rate which applies to you.
Note If you are filing a joint return and one spouse is a full-year
Wisconsin resident, the resident spouse may be able to claim home-
Number of qualifying
Fill in this
stead credit. Fill in the amount from line 19 of Schedule H on
children (see Step 1 above)
percentage rate
line 70. Enclose your completed Schedule H with Form 1NPR.
1
4%
2
14%
Line 71 Farmland tax relief credit
3 or more
43%
Nonresidents and part-year residents – don’t fill in any amount.
Step 4 Multiply the amount of your federal credit (Step 2) by the
Only full-year Wisconsin residents are eligible for farmland tax
percentage determined in Step 3. Fill in the result on line 67. This is
relief credit.
your Wisconsin earned income credit.
Note If you are filing a joint return and one spouse is a full-year
Enclosures with your return You must enclose a copy of your
Wisconsin resident, the resident spouse may be able to claim the
completed federal Schedule EIC with Form 1NPR. The federal
farmland tax relief credit.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form Ar1000nr (n) - Arkansas Individual Income Tax Return Nonresident And Part Year Resident - 1998
Financial
Form Ar1000nr Draft - Arkansas Individual Income Tax Return Nonresident And Part Year Resident - 2009
Financial
Form 740-np - Kentucky Individual Income Tax Return - Nonresident Or Part-year Resident - 2006
Financial
Form Ar1000nr - Arkansas Individual Income Tax Return Nonresident And Part Year Resident - Ar Department Of Finance And Administration - 2000
Financial
Form Ar1000nr - Arkansas Individual Income Tax Return Nonresident And Part Year Resident - Ar Department Of Finance And Administration - 2002
Financial
Form Ar1000nr - Arkansas Individual Income Tax Return - Nonresident And Part Year Resident - Ar Department Of Finance And Administration - 2001
Financial
Form N-15 - Individual Income Tax Return Nonresident And Part-year Resident - State Of Hawaii - Department Of Taxation 2005
Financial
Related Categories
Parent category: Financial