Instructions For Wisconsin Income Tax Form 1a/wi-Z

Line Instructions

university dormitory). (Property

agreement made at the sale or pur-

Line 15b (Line 4b on

owned by a public housing authority is

chase of the home. If the closing

Form WI-Z) How to Determine

considered tax exempt unless that

agreement does not divide the

the Home Owner’s School

authority makes payments in place of

taxes between the seller and

Property Tax Credit

property taxes to the city or town in

buyer, divide the property taxes be-

which it is located. If you live in public

Step 1 Property Taxes Paid on

tween the seller and the buyer on

housing, you may wish to check with

Home in 1998 Fill in the total amount

the basis of the number of months

of property taxes you paid during

your manager on this point.)

each one owned the home.

1998 on your home. Do not include

If the rent you paid included domestic,

any charges for special assessments,

b. If you owned a mobile home during

delinquent interest, or services which

food, medical, or other services, re-

1998, property taxes include the

may be included on your tax bill (like

duce the amount filled in for rent paid

parking permit fees paid to your

trash removal, recycling fee, or a wa-

in 1998 by the value of these items. If

municipality and/or the personal

ter bill). Also, do not include property

you shared living quarters with one or

property taxes paid on your mobile

taxes paid on property which is not

more persons (other than your

home. Payments for space rental

your primary residence (such as a

spouse or dependents), fill in only the

should be filled in as rent on line

cottage or vacant land). The property

portion of the rent which you paid in

15a (line 4a on Form WI-Z).

taxes for your home to be filled in on

1998.

line 15b (line 4b on Form WI-Z) are

c. If you, or you and your spouse,

further limited as follows:

For example, if you and two other

owned a home jointly with one or

individuals rented an apartment and

more other persons, you may only

a. If a home was purchased or sold

paid a total rent of $3,000 in 1998, and

use that portion of the property

during 1998, the property taxes of

you each paid $1,000 of the rent,

taxes which reflects your percent-

the seller and buyer are the taxes

each could claim a credit based on

age of ownership. For example, if

set forth for each in the closing

$1,000 of rent.

you and another person (other

Step 2 Refer to the Renter’s School

Property Tax Credit Table on page 9 to

determine your credit. If heat was in-

cluded in your rent, use Column 1 of

the table. If heat was not included in

Home Owner's School Property Tax Credit Table*

your rent, use Column 2. Fill in the

If Property Taxes

amount of your credit on line 15a (line

are:

Line 15b

4a on Form WI-Z).

(Line 4b

on Form

WI-Z)

Exception

If you paid both rent

But

Less

Credit

Less

Credit

Less

Credit

Less

Credit

where heat was included and rent

Least

Than

Least

Than

Least

Than

Least

Than

where heat was not included, com-

625

650

1,250

1,275

177

1,875

1,900

264

plete the worksheet below.

650

675

1,275

1,300

180

1,900

1,925

268

675

700

1,300

1,325

184

1,925

1,950

271

100

700

725

100

1,325

1,350

187

1,950

1,975

275

100

125

725

750

103

1,350

1,375

191

1,975

2,000

278

125

150

750

775

107

1,375

1,400

194

2,000

2,025

282

Renter’s Worksheet

150

175

775

800

110

1,400

1,425

198

2,025

2,050

285

(Complete only if Exception

175

200

800

825

114

1,425

1,450

201

2,050

2,075

289

described above applies)

200

225

825

850

117

1,450

1,475

205

2,075

2,100

292

225

250

850

875

121

1,475

1,500

208

2,100

2,125

296

1. Credit for rent with

250

275

875

900

124

1,500

1,525

212

2,125

2,150

299

heat included (from

275

300

900

925

128

1,525

1,550

215

2,150

2,175

303

Column 1 of Table

300

325

925

950

131

1,550

1,575

219

2,175

2,200

306

325

350

950

975

135

1,575

1,600

222

2,200

2,225

310

on page 9) . . . . . . . . . 1.

350

375

975

1,000

138

1,600

1,625

226

2,225

2,250

313

2. Credit for rent where

heat not included (from

375

400

1,000

1,025

142

1,625

1,650

229

2,250

2,275

317

400

425

1,025

1,050

145

1,650

1,675

233

2,275

2,300

320

Column 2 of Table on

425

450

1,050

1,075

149

1,675

1,700

236

2,300

2,325

324

page 9) . . . . . . . . . . . . 2.

450

475

1,075

1,100

152

1,700

1,725

240

2,325

2,350

327

475

500

1,100

1,125

156

1,725

1,750

243

2,350

2,375

331

3. Add lines 1 and 2.

Fill in on line 15a of

500

525

1,125

1,150

159

1,750

1,775

247

2,375

2,400

334

Form 1A (line 4a of

525

550

1,150

1,175

163

1,775

1,800

250

2,400

2,425

338

Form WI-Z)* . . . . . . . . 3.

550

575

1,175

1,200

166

1,800

1,825

254

2,425

2,450

341

575

600

1,200

1,225

170

1,825

1,850

257

2,450

2,475

345

600

625

1,225

1,250

173

1,850

1,875

261

2,475

2,500

348

* Do not fill in more than $350 ($175 if

married filing as head of household).

2,500 or more

350

*Caution

The credit allowed certain persons may be less than the amount indicated.

See “Special cases” on page 9.

Instructions For Wisconsin Income Tax Form 1a/wi-Z - 1998 Page 10

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