Instructions For Wisconsin Form 1x - Wisconsin Department Of Revenue

Line 47 Interest on the additional tax is 12% per year from the due

Explanation of Changes to Income, Payments, and

Credits

date of your 2010 return. Figure the interest on the additional tax

(line 46). Fill in the amount of interest on line 47.

Explain all changes on page 3 of Form 1X. Fill in the line number

for each change, and give the reason for each change. Enclose all

Exception Do not compute interest on any of the following:

supporting forms and schedules for items changed.

• Any additional amount due from an increase in the amount

of penalties on IRAs, other retirement plans, MSAs, etc. (see

Listed below are some common reasons for amending returns

line 27).

along with a code number. If you are amending your return for any

of these reasons, fill in the appropriate code number in the box

• Any additional amount due from an increase in the penalty on the

located in the explanation of change area. Use a separate box for

sale of certain business assets or assets used in farming (see

each code number that applies.

line 28).

Dependent change

• Any additional amount due because of a decrease in the amount

Pass‑through entity (partnership, tax‑option (S) corpora‑

of homestead credit or farmland preservation credit if claim filed

tion, estate or trust) change

on Schedule FC.

Form 1099 change

Form W‑2 change

Line 48 Add line 46 and line 47 and fill in the total on line 48. This

Tuition expense subtraction

is the total amount due. You may pay by check, money order, or

Interest/dividends change

credit card.

Filing status change

To pay by check or money order Make your check or money

IRA change

order payable to the Wisconsin Department of Revenue. Write

Exempt pensions

“2010 Form 1X” on your check or money order. Paper clip it to the

Repayment of income previously taxed

front of your Form 1X.

Federal audit and adjustments

Protective claim for refund

If you e‑filed your amended return and are paying by check or

money order, attach your payment to Form EPV. Mail Form EPV

Schedule 1 – Itemized deduction credit If you are changing the

and your payment to the address shown on Form EPV.

amount of your itemized deduction credit, explain the reason for the

change and complete Schedule 1 on page 4 of Form 1X. Refer to

To pay by credit card You may use your Visa® Card, MasterCard®,

the 2010 Form 1 instruction booklet to compute your credit.

American Express® Card, or Discover® Card. To pay by credit card,

call toll free or access by Internet the service provider listed below

Schedule 2 – Married couple credit If you are changing the

and follow the instructions of the provider. A convenience fee of

amount of your married couple credit, explain the reason for the

2.5% (with a minimum of $1) will be charged by the service provider

change and complete Schedule 2 on page 4 of Form 1X. Refer to

based on the amount you are paying. You will be told what the fee

the instructions in your 2010 Wisconsin income tax booklet.

is during the transaction and you will have the option to either con‑

Signature Sign and date Form 1X in the space provided on page 3.

tinue or cancel the transaction. If you paid by credit card, enter on

Your spouse must also sign if filing a joint return.

page 1 of Form 1X in the lower right corner the confirmation number

you were given at the end of the transaction and the amount you

Assembling Your Return Begin by putting the four pages of

charged (not including the convenience fee).

Form 1X in numerical order. Then attach, using a paper clip, the

Official Payments Corporation

following in the order listed. Do not staple your return. Stapling will

delay the processing of your return and any refund.

1‑800‑2PAY‑TAX (1‑800‑272‑9829)

1‑866‑621‑4109 (Customer Service)

Caution Be sure to submit all four pages of Form 1X, even if you

don’t have any entries on page 4. Our scanning equipment requires

all four pages so processing of your return will be delayed if you

Line 49 If you were subject to underpayment interest on your origi‑

do not submit all pages.

nal return and you are now changing the amount of such interest,

1. Payment – If you owe an amount, paper clip your payment to

enclose a corrected Schedule U with Form 1X. Fill in the appropriate

the front of Form 1X, unless paying by credit card.

exemption code in the brackets on line 49 only if you are enclosing

an application for a waiver, qualify for an exception, or are using the

2. Wisconsin Schedules – Copies of appropriate Wisconsin

annualized income installment method (Part IV of Schedule U) to

schedules and supporting documents.

compute underpayment interest. See Schedule U instructions for

3. W‑2s or 1099s – The appropriate copy of any additional or

the exception codes. Figure the difference between the amount of

corrected 1099s, W‑2s, or other withholding statements.

underpayment interest as reported on your original return (or as

4. Federal Schedules – Enclose any federal schedules related

assessed by the department) and the amount of underpayment

to the amended Form 1X.

interest shown on your corrected Schedule U. Fill in the difference

on line 49. If the amount of underpayment interest is reduced, put

5. Divorce Decree – If your divorce decree apportions any tax li‑

brackets around the amount on line 49.

ability owed to the department to your former spouse, enclose a

copy of the divorce decree. Fill in “04” in the Special Conditions

If line 44 of Form 1X shows a refund and you are reducing the

box on page 1 of Form 1X. This will prevent your refund from

amount of underpayment interest, add the amount on line 49 to

being applied against such tax liability.

the amount on line 44 of Form 1X.

6. Injured Spouse – If you are filing federal Form 8379, Injured

If line 48 of Form 1X shows an amount due and you are increasing

Spouse Claim and Allocation, enclose a copy with your

the amount of underpayment interest, add the amount on line 49

Form 1X. Fill in “05” in the Special Conditions box on page 1

to the amount on line 48 of Form 1X.

of Form 1X.

Instructions For Wisconsin Form 1x - Wisconsin Department Of Revenue - 2010 Page 5

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