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

Line Instructions

Line 21 (Line 9 on Form WI-Z)

Medicare tax withheld. DO NOT claim

Line 22 Endangered

Sales and Use Tax Due on

credit for federal tax withheld. DO

Resources Donation

Out-of-State Purchases

NOT include withholding statements

Your donation supports the preserva-

from other tax years. DO NOT write

tion and management of more than

If, during 1998, you made any taxable

on or change or attempt to correct the

200 endangered and threatened Wis-

purchases from out-of-state firms on

amounts on your withholding state-

consin plants and animals. It helps

which sales and use tax was not

ments.

ensure a future for trumpeter swans,

charged, you must report Wisconsin

timber wolves, calypso orchids, and

sales and use tax on these purchases

It is your responsibility to ensure that

Karner blue butterflies, to name a few.

on line 21 of Form 1A (line 9 on Form

your employer or other payer has pro-

It also helps protect Wisconsin's finest

WI-Z). Taxable purchases include fur-

vided withholding statements that:

niture, carpet, clothing, computers,

remaining examples of prairies, for-

books, CDs, cassettes, video tapes,

ests, and wetlands. All gifts (up to a

1. Are clear and easy to read.

total of $500,000) will be matched by

jewelry, coins purchased for more

than face value, etc. For example, if

general purpose revenue, which

2. Show withholding was paid to Wis-

you purchased $300 of clothing

makes your gift twice as important to

consin.

through a catalog from an out-of-state

endangered resources.

If you do not have a withholding state-

company, no sales and use tax was

ment or need a corrected withholding

Consider a gift of $15, $25, $50, or

charged, and you reside in a county

statement, contact your employer or

with a 5% sales and use tax rate, you

$75, or choose your own amount, and

other payer.

are liable for $15 Wisconsin tax ($300

support endangered resources in

Wisconsin. Fill in line 22 with the

x 5% = $15) on this purchase.

Line 25 1998 Wisconsin

amount you wish to donate. Your gift

Estimated Tax Payments and

will either reduce your refund or be

Complete the worksheet on this page

Amount Applied from 1997

added to tax due. Or, send a check

to determine whether you are liable

Return

directly to: Endangered Resources

for Wisconsin sales and use tax.

Fund, Department of Natural

Fill in the total of (1) any overpayment

Resources, P.O. Box 7921, Madison,

of 1997 income tax you were allowed

WI 53707.

as a credit on your 1998 Wisconsin

estimated tax, plus (2) any Wisconsin

estimated tax payments you made for

Line 24 Wisconsin Income

1998. If you are married and file a joint

Sales and Use Tax Rate Chart

Tax Withheld

return, add together (1) the total of

Add the Wisconsin income tax with-

In all Wisconsin counties except

both spouses’ separate estimated tax

held shown on your withholding state-

those shown in a, b, and c below, the

payments, (2) any joint estimated tax

ments. Wisconsin tax withheld is

tax rate was 5.5% for all of 1998.

payments you made, and (3) the total

shown in Box 18 of Form W-2 or Box

overpayments of 1997 income tax you

10 of Form 1099-R, but only if Wis-

a. If you resided in 1998 in one of the

and your spouse were allowed as

consin is the state identified in Box 16

following counties, the tax rate was

credit to your 1998 estimated tax

of Form W-2 or Box 11 of Form

5.6%:

account(s).

1099-R. Fill in the total on line 24.

Milwaukee

Ozaukee

Attach readable copies of your with-

Follow the above instructions even if

holding statements to the back of

b. If you resided in 1998 in one of the

your spouse died during 1998.

Form 1A.

following counties, the tax rate was

5.1%:

Name Change If you changed your

DO NOT claim credit for tax withheld

name because of marriage, divorce,

Racine

Washington

Waukesha

for other states. DO NOT claim

etc., and you made estimated tax pay-

amounts marked social security or

ments using your former name, at-

c. If you resided in 1998 in one of the

following counties, the tax rate was

5%:

Worksheet for Computing

Wisconsin Sales and Use Tax

Brown

La Fayette

Calumet

Manitowoc

1. Total purchases subject to Wisconsin sales and

Clark

Marinette

use tax (i.e., purchases on which no sales and use

tax was charged by the seller) . . . . . . . . . . . . . . . . . . .

Eau Claire

Menominee

Florence

Outagamie

2. Sales and use tax rate

Fond du Lac

Rock

(see rate chart on this page) . . . . . . . . . . . . . . . . . . . .

Grant

Sheboygan

3. Amount of sales and use tax due (line 1 multiplied

Green

Taylor

by tax rate on line 2). Fill in this amount on line 21 of

Green Lake

Winnebago

Form 1A (line 9 of Form WI-Z) if $1 or more. If less

Kewaunee

Wood

than $1, fill in -0-. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Instructions For Wisconsin Income Tax Form 1a/wi-Z - 1998 Page 12

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