Instructions For Wisconsin Form 1x - Wisconsin Department Of Revenue

return, complete the itemized deduction credit schedule (Schedule 1

and biodiesel fuel pump credit – Schedule EB; development zones

on page 4 of Form 1X).

credit – Schedule DC; technology zones credit – Schedule TC;

economic development tax credit – Schedule ED; angel invest‑

If you are changing the amount of your credit, complete a corrected

ment credit – Schedule VC (Part I); early stage seed investment

itemized deduction credit schedule (Schedule 1 on page 4 of

credit – Schedule VC (Part II); Internet equipment credit – Sched‑

Form 1X).

ule IE; and jobs tax credit – Schedule JT. If you are changing the

amount of any of these credits or first claiming one of these cred‑

Caution If you claimed the itemized deduction credit on your

its, enclose a corrected credit schedule along with Schedule CR.

original return, any change you make to Wisconsin income (line 1

See the various schedules for information on these credits.

of Form 1X) can increase or decrease your credit. If this is the case,

you must complete a corrected itemized deduction credit schedule

Line 20 If you are claiming the credit for net income tax paid to

(Schedule 1 on page 4 of Form 1X).

another state, fill in the 2‑letter postal abbreviation for the state to

which you paid the tax in the space to the left of line 20. If you paid

Line 8 The armed forces member credit is available to certain mem‑

tax to more than one state, fill in the number 99 in the space or other

bers of the U.S. armed forces on active duty who received military

applicable code number. Enclose Schedule OS if you are changing

pay from the federal government in 2010 for services performed

the amount of your credit or first claiming the credit.

while stationed outside the United States. See the instructions for

Form 1 or 1A for further information.

Line 23 If you were subject to the recycling surcharge, changes

you make to trade or business income or to income earned as a

Line 9 If you did not claim the renter’s or homeowner’s school

statutory employee may affect the recycling surcharge. If you are

property tax credit on your original return or if you are changing

changing the amount of your recycling surcharge or first reporting

the amount of your credit, see page 6 for information on this credit

a surcharge, enclose Schedule RS with Form 1X.

and the tables needed to compute the credit.

Line 24 If you made taxable purchases during 2010 from out‑of‑

Line 10 If you claimed historic rehabilitation credits on your original

state firms on which sales and use tax was not charged, you must

2010 Form 1, fill in the amount of your credit on line 10. If you are

report Wisconsin sales and use tax on these purchases. Refer to

first claiming the credit on this amended return or are changing

the 2010 Form 1 or 1A and WI‑Z instructions to figure the amount

the amount of credit, fill in the new or corrected amount on line 10.

of sales and use tax due on out‑of‑state purchases.

Enclose the new or corrected Schedule HR (or Schedule 2K‑1,

3K‑1, or 5K‑1) with Form 1X.

Line 25 Fill in the amount of Wisconsin advance earned income

credit payments you received in 2010. If you are first reporting these

Line 11 See the instructions for Form 1 or 1A for information on

payments or changing the amount previously reported, enclose a

this credit.

copy of your original or corrected Form W‑2.

Caution If you claimed the working families tax credit on your

original return, any change you make to Wisconsin income (line 1

Line 26 Fill in the amount of your donations from your original

of Form 1X) may increase or decrease your credit.

return. But, if you did not make a donation on your original return,

but now wish to, or if you want to increase your donation, fill in the

Line 12 The following nonrefundable credits from Schedule CR

new amount on the appropriate line(s). If you want to decrease

are claimed on line 12: health insurance risk‑sharing plan assess‑

the amount of your donation, you may only fill in a smaller amount

ments credit (from Schedule 2K‑1, 3K‑1, or 5K‑1), carry forward

if you file Form 1X by October 15, 2012, or if your original return

of film production company investment credit – nonrefundable

was filed after April 15, 2011, within 18 months of the date your

portion, postsecondary education credit, and water consumption

return was filed.

credit. If you are changing the amount of any of these credits or

first claiming the credit, enclose a corrected Schedule 2K‑1, 3K‑1

Line 27 If you are changing the amount of penalties on retirement

or 5K‑1, Schedule FP, Schedule PE, or Schedule WC along with

plans, IRAs, medical savings accounts, etc., enclose a corrected

Schedule CR.

copy of your federal Form 5329 (if you were required to file this form

for federal tax purposes) and/or Form 5330 with Form 1X.

Line 15 If you are changing the amount of your alternative minimum

tax, enclose a corrected Wisconsin Schedule MT with Form 1X.

Line 28 Include on this line any required repayment of a state

historic rehabilitation credit, angel investment credit, or early stage

Line 18 If you are changing your married couple credit, complete

seed investment credit, recapture of development zones investment

a corrected schedule, Married Couple Credit When Both Spouses

credit, or any penalty related to the sale or disposition of assets

Are Employed (Schedule 2 on page 4 of Form 1X).

used in farming or business assets to a related person. If you are

changing any of these amounts, be sure to explain on page 3 of

Caution If you claimed the married couple credit on your original

Form 1X the reason for the change and the computation of the

return, any change you make to earned income which is included in

change. Enclose a copy of Schedule DC if you are changing the

Wisconsin income on line 1 of Form 1X, can increase or decrease

recapture of development zones investment credit.

your credit. If this is the case, you must complete the schedule, Mar‑

ried Couple Credit When Both Spouses Are Employed (Schedule 2

Line 30 If you are changing the amount of Wisconsin income tax

on page 4 of Form 1X).

withheld, enclose any additional or corrected Form W‑2, W‑2G, or

1099 you received after you filed your original return.

Line 19 The following nonrefundable credits from Schedule CR

are claimed on line 19: carryforward of film production services

Line 31 Fill in your 2010 Wisconsin estimated tax payments.

credit – nonrefundable portion; manufacturer’s sales tax credit –

Schedule MS; manufacturing investment credit – Schedule MI;

Line 32 Refer to the 2010 Form 1 or Form 1A instructions for

dairy and livestock farm investment credit – Schedule DI; ethanol

information on the Wisconsin earned income credit.

Instructions For Wisconsin Form 1x - Wisconsin Department Of Revenue - 2010 Page 3

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