Instructions For Wisconsin Form 1x - Wisconsin Department Of Revenue

Exceptions

LINE INSTRUCTIONS

• If you (or your spouse if married filing a joint return) can be

claimed as a dependent on another person’s income tax return,

If you are changing an amount on any line, fill in the corrected

complete the worksheet below to compute your standard

amount on that line.

deduction.

If you are not changing an amount on a line, fill in the amount from

• Fill in ‑0‑ on line 2 of Form 1X if you are filing a short period

your 2010 return as originally filed or as you later amended it. If

return or are filing federal Form 4563 to claim an exclusion for

your latest filed return was changed or audited by the Department

income from sources within U.S. possessions.

of Revenue, use the corrected figures from the adjustment notice.

Explain all changes in the space provided on page 3 of Form 1X.

Standard Deduction Worksheet for Dependents

Certain lines have space for additional information. (For example,

1. Earned income* included in line 1

of Form 1X . . . . . . . . . . . . . . . . . . . . 1.

line 32 has spaces on which to enter the number of qualifying chil‑

dren and your federal earned income credit.) If you are changing

300

2. Addition amount . . . . . . . . . . . . . . . . 2.

the amount on any of these lines, fill in the corrected information in

3. Add lines 1 and 2. If total is less

the space provided. If you are not changing the amount on these

than $950, fill in $950 . . . . . . . . . . . . 3.

lines, fill in the information as reported on your original return.

4. Using the amount on line 1

of Form 1X, fill in the standard

If you are changing from separate returns to a joint return, fill in the

deduction for your filing status

combined amounts from both spouses’ separate returns.

from table, page 8 . . . . . . . . . . . . . . . 4.

5. Fill in the SMALLER of line 3 or 4

Line 1 Fill in the correct amount of Wisconsin income. The amount

here and on line 2 of Form 1X . . . . . . 5.

on this line corresponds to the amount on:

Earned income includes wages, salaries, tips, professional

• Line 13 of Form 1,

fees, and any other compensation received for personal

• Line 12 of Form 1A,

services you performed. It does not include scholarship or

fellowship income that is not reported on a W‑2.

• Line 1 of Form WI‑Z,

• Line 1 of a previously filed Form 1X.

Line 4 If you are changing the amount of your exemptions, com‑

Caution The amount to fill in on line 1 is the amount of Wisconsin

plete lines 4a and 4b. Fill in the number of exemptions on the lines

income from your original return (or as you later amended it or as

provided. Multiply that number by the amount indicated ($700 or

adjusted by the department) plus or minus any change to Wisconsin

$250), and fill in the result on line a or b, as appropriate. Fill in the

income that you are making on this amended return.

total of the amounts on lines 4a and 4b on line 4c.

Example 1 Wisconsin income on line 12 of your original Form 1A

Line 4a

was $35,000. You are amending your return because you forgot

If you filed:

to claim a deduction of $2,400 for qualified tuition expenses you

 Federal Form 1040 or 1040A, your number of exemptions is

paid during the year. The amount to fill in on line 1 of Form 1X is

found in box 6d of your federal return.

$32,600 ($35,000 minus $2,400).

 Federal Form 1040EZ, your number of exemptions is:

Example 2 Wisconsin income on line 13 of your original Form 1

0 – If you are single and you checked the “You” box on line 5

was $46,000. You received another W‑2 for $500 after you filed

of your federal return, or if you are married filing jointly

your return. You are amending your Wisconsin return to include

and you checked both the “You” and “Spouse” boxes

the $500 in income. The amount to fill in on line 1 of Form 1X is

on line 5 of your federal return.

$46,500 ($46,000 plus $500).

1 – If you are single and did not check the “You” box on

Correcting your wages, other employee compensation or

line 5 of your federal return, or if you are married filing

retirement income? Enclose a copy of all additional or corrected

jointly and you checked only one box (either “You” or

Forms W‑2 or 1099 you received after you filed your original

“Spouse”) on line 5 of your federal return.

return.

2 – If you are married filing jointly and did not check either

Caution A change you make to your Wisconsin income can cause

box on line 5 of your federal return.

other amounts to increase or decrease. For example, changes to

Line 4b

Wisconsin income may affect your standard deduction, itemized

If you or your spouse were 65 or older and you qualified for an

deduction credit, working families tax credit, homestead credit,

exemption on line 4a, check the appropriate lines. Your number of

farmland preservation credit from Schedule FC, and/or married

exemptions is equal to the number of lines checked.

couple credit. See the instructions for lines 2, 7, 11, 18, 33, and 35.

Whenever you change your Wisconsin income, refigure these items

Line 6 Figure your tax on the amount on line 5 using the 2010 tax

and any other deduction or credit you are claiming that has a limit

table on pages 10‑15. Fill in the corrected amount of tax on line 6.

based on Wisconsin income.

(Note If the amount on line 5 is $100,000 or more, use the Tax

Computation Worksheet on page 16 to figure your tax.)

Line 2 Use the amount on line 1 to determine your standard

deduction for your filing status from the Standard Deduction Table

Line 7 If you did not claim the itemized deduction credit on your

on page 8.

original 2010 return but are claiming that credit on this amended

Instructions For Wisconsin Form 1x - Wisconsin Department Of Revenue - 2010 Page 2

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