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

Line Instructions

capacity and were a member of the

Married Persons Filing a Joint

Note The Wisconsin standard de-

Wisconsin Retirement System. You

Return

duction is built into the Tax Table,

receive an annuity from the Depart-

which automatically allows you the

• If the amount on line 10 of Form 1A

ment of Employe Trust Funds based

correct standard deduction for your

is $40,000 or less, fill in $25 on line

on employment in both retirement sys-

income and filing status unless you

14 ($50 if both spouses were age

tems. Only the portion of the annuity

can be claimed as a dependent on

65 or older on December 31, 1998).

which is attributable to the Wisconsin

someone else's return.

State Teachers Retirement System is

• If the amount on line 10 of Form 1A

is more than $40,000 but less than

exempt. Use the following formula to

Line 13 Dependent Credit

determine the exempt portion:

$41,000, use the worksheet on this

The term “dependents” does NOT in-

page to compute your credit. (Note

Years of

clude you or your spouse.

If both spouses were age 65 or older

creditable

on December 31, 1998, the credit

service in an

Annuity

Exempt

Those persons who qualify as your

is two times the amount on line 6 of

exempt plan x included = portion of

dependents for federal income tax

the worksheet.)

Total years

in federal annuity

purposes may also be claimed as

• If the amount on line 10 of Form 1A

of creditable

income

dependents on your Wisconsin re-

is $41,000 or more, fill in -0- on line

service

turn. Write the first name of each of

14.

your dependents in the space pro-

Note If you received a separate

vided. Next, fill in the number of de-

Form 1099-R for the taxable and

Married Person Filing as Head of

pendents you are claiming, multiply

exempt portions of your annuity, you

Household

that number by $50, and fill in the

may

use

the

Form

1099-R

answer on line 13.

• If the amount on line 10 of Form 1A

information instead of the above

is $20,000 or less, fill in $25 on line

formula.

14.

Line 14 Senior Citizen Credit

The senior citizen credit is available

• If the amount on line 10 is more than

Line 7 IRA Deduction

only to persons who were age 65 or

$20,000 but less than $21,000, use

Fill in on line 7 the amount from line 15

older on December 31, 1998, and

the worksheet on this page to

of your federal Form 1040A or line 23

whose income is below certain

compute your credit.

of federal Form 1040.

amounts.

• If the amount on line 10 of Form 1A

Single Person

is $21,000 or more, fill in -0- on line

Line 8 Student Loan Interest

14.

Deduction

• If the amount on line 10 of Form 1A

Fill in on line 8 the amount from

is $30,000 or less, fill in $25 on line

line 16 of your federal Form 1040A or

14.

line 24 of federal Form 1040.

• If the amount on line 10 of Form 1A

is more than $30,000 but less than

Line 11 Dependents

$31,000, use the worksheet on this

page to compute your credit.

Check the box on line 11 (line 2

on Form WI-Z) if your parent (or

• If the amount on line 10 of Form 1A

someone else) can claim you as a

is $31,000 or more, fill in -0- on line

dependent on his or her return (even

14.

if that person chose not to claim you).

If your income includes more than

$250 of unearned income (for ex-

ample, interest or dividends), you

must use the Special Tax Worksheet

Senior Citizen Credit Worksheet

for Dependents on page 16 to figure

$ 25.00

1. Amount of credit before phase-out . . . . . . . . . . . . . . . . . 1. ____________

your tax.

2. Amount from line 10 of Form 1A . . . . . . . 2. ____________

3. Fill in $30,000 ($40,000 if married filing a

Line 12 Tax

joint return or $20,000 if married filing

Use the amount on line 10 to find your

as head of household) . . . . . . . . . . . . . . . 3. ____________

tax in the Tax Table on pages 17-20.

4. Subtract line 3 from line 2 . . . . . . . . . . . . 4. ____________

Fill in the amount of your tax on line

12. But if you checked the box on line

5. Multiply line 4 by .025 . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. ____________

11 and are required to use the Special

6. Subtract line 5 from line 1. Fill in here and on line 14 of

Tax Worksheet for Dependents, fill in

Form 1A* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. ____________

the amount of your tax from the Spe-

* If a joint return and both spouses are 65 or older, multiply line 6 by 2 (two)

cial Tax Worksheet for Dependents

and enter result on line 14 of Form 1A.

on page 16.

Instructions For Wisconsin Income Tax Form 1a/wi-Z - 1998 Page 8

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