Computation of Wisconsin Taxable Income
NR
Schedule
2013
For Part-Year and Nonresident
Estates and Trusts
Wisconsin
Department of Revenue
Enclose with Wisconsin Form 2
ESTATES ONLY – Legal last name
First name
M .I .
Decedent’s social security number
TRUSTS ONLY – Legal name
Estate’s/ Trust’s federal EIN
(a)
(b)
(c)
Part I
Computation of Wisconsin Taxable Income
Federal Amount
Wisconsin Amount
Non-Wisconsin
1 Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3 Business income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Capital gain or (loss) (From Schedule WD) . . . . . . . . . . . . . 4
5 Rents, royalties, partnerships, estates and trusts, etc . . . . . . 5
6 Farm income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Ordinary gain or (loss) (Form 4797) . . . . . . . . . . . . . . . . . . . 7
8 Other income (state nature) . . . . . . . . . . . . . . . . . . . . . . . . . 8
9 Total income (add lines 1 through 8) . . . . . . . . . . . . . . . . . . . 9
10 Interest expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Not deductible
11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
for Wisconsin
12 Fiduciary fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Charitable deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Attorney, accountant, and return preparer fees . . . . . . . . . 14
15 Other deductions not subject to 2% floor . . . . . . . . . . . . . . 15
16 Net operating loss deduction . . . . . . . . . . . . . . . . . . . . . . . 16
17 Allowable itemized deductions subject to 2% floor . . . . . . . 17
18 Total deductions (add lines 10 through 17) . . . . . . . . . . . . . 18
19 Adjusted total income of fiduciary
(subtract line 18 from line 9) . . . . . . . . . . . . . . . . . . . . . . . . 19
20 Income distribution deduction . . . . . . . . . . . . . . . . . . . . . . . 20
21 Estate tax deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
22 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
23 Total deductions (add lines 20 through 22) . . . . . . . . . . . . . 23
24 Taxable income of fiduciary
. . 24
(subtract line 23 from line 19)
Computation of Addition or Subtraction Modification
Part II
1 Federal income reported on line 1 of Form 2 . . . . . . . . . . . . 1
2 Wisconsin taxable income (from line 24, column (b)) . . . . . . 2
3 If line 1 is less than line 2, subtract line 1 from line 2 .
Fill in the result here and on line 2 of Form 2 . . . . . . . . . . . . 3
4 If line 1 is more than line 2, subtract line 2 from line 1 .
Fill in the result here and on line 4 of Form 2 . . . . . . . . . . . . 4
I-052