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

Line Instructions

than your spouse) jointly owned a

Single or Head of Household

• If the amount on line 10 of Form 1A

home on which taxes of $1,500

(line 1 of Form WI-Z) is $19,000 or

• If the amount on line 10 of Form 1A

were paid, each of you would claim

more, fill in -0- on line 16 (line 5 of

(line 1 of Form WI-Z) is $9,000 or

a credit based on $750 of taxes.

Form WI-Z). You do not qualify for

less, your credit is equal to your tax.

the working families tax credit.

Fill in the amount from line 12 of

Step 2 After you have filled in the

Form 1A (line 3 of Form WI-Z) on

amount of property taxes paid on your

line 16 of Form 1A (line 5 of Form

Line 17 Married Couple Credit

home in 1998, refer to the Home

WI-Z).

Owner’s School Property Tax Credit

If you are married filing a joint return

Table on page 10 to determine your

• If the amount on line 10 of Form 1A

and you and your spouse are both

(line 1 of Form WI-Z) is more than

credit. Fill in the amount of your credit

employed, you may be able to take a

$9,000 but less than $10,000, use

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

credit against your tax.

the worksheet below to compute

your credit.

Caution If you also claimed the

To compute the credit, fill in the

renter’s credit on line 15a (line 4a on

schedule on page 2 of Form 1A. Each

• If the amount on line 10 of Form 1A

Form WI-Z), the total credit claimed

spouse must list his or her earned

(line 1 of Form WI-Z) is $10,000 or

on lines 15a and 15b (lines 4a and 4b

income separately in columns A and B

more, fill in -0- on line 16 (line 5 of

on Form WI-Z) cannot exceed $350

of the schedule. “Earned income” in-

Form WI-Z). You do not qualify for

($175 if married filing as head of

cludes wages, salaries, tips, disability

the working families tax credit.

household).

income treated as wages, scholar-

ships or fellowships (only amounts

Married Filing a Joint Return

reported on a W-2), and other em-

Line 16 (Line 5 of Form WI-Z)

• If the amount on line 10 of Form 1A

ploye compensation. Earned income

Working Families Tax Credit

(line 1 of Form WI-Z) is $18,000 or

does not include interest, dividends,

less, your credit is equal to your tax.

If your income is less than the

unemployment compensation, or any

Fill in the amount from line 12 of

amount indicated below for your filing

amount which is not taxable by Wis-

Form 1A (line 3 of Form WI-Z) on

consin. Do not consider marital prop-

status, you may claim the working

line 16 of Form 1A (line 5 of Form

erty laws, marital property agree-

families tax credit.

WI-Z).

ments, or unilateral statements in fig-

uring each spouse’s earned income.

Exception You may not claim the

• If the amount on line 10 of Form 1A

working families tax credit if you may

(line 1 of Form WI-Z) is more than

Fill in the credit from line 6 of the

be claimed as a dependent on an-

$18,000 but less than $19,000, use

schedule on line 17 of Form 1A. The

other person's (for example, your

the worksheet below to compute

maximum credit allowable is $304.

parent's) income tax return.

your credit.

Working Families Tax Credit Worksheet

Complete this worksheet only if your income on line 10 of Form 1A or line 1 of Form WI-Z is between $9,000 and $10,000

(between $18,000 and $19,000 if married filing a joint return). Caution Do not complete this worksheet if you checked

the box on line 11 of Form 1A or line 2 of Form WI-Z.

1. Amount from line 12 of Form 1A (line 3 of Form WI-Z) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. _____________

2. Total credits from lines 13 through 15b of Form 1A

(lines 4a and 4b of Form WI-Z) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. _____________

3. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. _____________

4. Fill in $10,000 ($19,000 if married filing a joint return) . . . . . . . . . . . 4. _____________

5. Fill in amount from line 10 of Form 1A (line 1 of Form WI-Z) . . . . . . 5. _____________

6. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. _____________

7. Divide line 6 by one thousand (1,000). Fill in decimal amount . . . . . . . . . . . . . . . . . . . . . . 7. _____________

8. Multiply line 3 by line 7. This is your working families tax credit.

Fill in this amount on line 16 of Form 1A (line 5 of Form WI-Z) . . . . . . . . . . . . . . . . . . . . . . 8. _____________

Instructions For Wisconsin Income Tax Form 1a/wi-Z - 1998 Page 11

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