Schedule Fw - Food Processing Plant And Food Warehouse Investment Credit - 2013 Page 3
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32013 Schedule FW Instructions
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Line 7a: Fiduciaries - Prorate the credit from
“Used exclusively” means to the exclusion of all other
uses except for use not exceeding five percent of
line 7 between the entity and its beneficiaries in
total use .
proportion to the income allocable to each . Show the
beneficiaries’ portion of the credit on line 7a. Show
Note: The amount you enter on line 1 should match
the credit for each beneficiary on Schedule 2K-1.
the amounts in your application to the Wisconsin
DATCP .
Line 7b: Fiduciaries - Show only the entity’s portion
Line 3: Fill in the amount of credit allocated to you
of the credit on line 7b . Enter the amount of credit
by the Wisconsin DATCP based on the amounts you
from line 7b on the appropriate line of Schedule CR .
entered above .
Required Attachments to Return
Line 4: If applicable, fill in the amount of food
processing plant and food warehouse investment
File your completed Schedule FW with your
credit passed through from tax-option (S) corporations
(from Schedule 5K-1), partnerships and LLCs treated
Wisconsin franchise or income tax return . Include
a copy of your certification to claim tax benefits and
as partnerships (from Schedule 3K-1), and estates
and trusts (from Schedule 2K-1) .
the notice of the amount of credit allocated to you
by the Wisconsin DATCP .
Line 7: Fill in the smaller of the amount on line 5
or line 6c . This is your total 2013 food processing
Shareholders of tax-option (S) corporations,
plant and food warehouse investment credit . (Note:
partners of partnerships, members of LLCs treated
Fiduciaries must go on to lines 7a and 7b) .
as partnerships, and beneficiaries of estates or
trusts must file a copy of Schedule 5K-1, 3K-1, or
Enter the amount of credit from line 7 on the
2K-1, as appropriate, with Schedule FW instead of
appropriate line of Schedule CR . See the following
the certification to claim tax benefits and notice of
exceptions:
allocation .
• If the claimant is a combined group member,
Additional Information
enter the amount of credit on Form 4M instead of
Schedule CR .
For more information, you may:
• Tax-option (S) corporations, partnerships, and
• E-mail your question to
corp@revenue .wi .gov
LLCs treated as partnerships should prorate the
• Call (608) 266-2772 [TTY: Call the Wisconsin
amount of credit on line 7 among the shareholders,
partners, or members based on their ownership
Telecommunications Relay System at 711 . If no
interest . Show the credit for each shareholder on
answer, dial 1-800-947-3529]
Schedule 5K-1 and for each partner or member
• Send a FAX to (608) 267-0834
on Schedule 3K-1 .
• Write to the Audit Bureau, Wisconsin Department
of Revenue, Mail Stop 5-144, PO Box 8906,
Madison WI 53708-8906 .
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