Schedule Ps - Private School Tuition - 2015 Page 2
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Instructions for Schedule PS
General Instructions
If your child was a secondary pupil (grades 9 through 12)
for the entire year, fill in the grade number as of January 1
Purpose of Schedule PS
of the year for which the tuition was paid.
Use Schedule PS to claim the subtraction for tuition paid in
If your child was an elementary pupil for part of the year
2015 for your dependent child to attend a private school.
and a secondary pupil for the rest of the year, fill in “8
and 9” in column (c).
Who is Eligible to Claim the Subtraction
If your child attended a private school for only part of the
The subtraction may be claimed by a full-year resident, part-
year, fill in the grade number at the time your child was first
year resident, or nonresident of Wisconsin. You must have
enrolled in the private school.
paid tuition during the taxable year for your child to attend
Tuition Column (d) – If your dependent child was:
an eligible institution. The child must have been claimed as
a dependent on your Wisconsin income tax return, and the
An elementary pupil (grades K-8), fill in the amount you
child must have been an “elementary pupil” or a “secondary
paid for tuition during the taxable year but not more than
pupil” during the taxable year.
$4,000 per pupil.
A secondary pupil (grades 9-12), fill in the amount you
Definitions
paid for tuition during the taxable year but not more than
“Elementary pupil” means an individual who is enrolled in
$10,000 per pupil.
grades kindergarten to 8 at an eligible institution. (Note
Both an elementary pupil and a secondary pupil (grades 8
“Kindergarten” does not include pre-kindergarten, that is,
and 9), fill in the amount you paid for tuition during the taxable
any 3-year old or 4-year old kindergarten.)
year for the period when your child was an elementary
pupil (but not more than $4,000) plus the amount you paid
“Secondary pupil” means an individual who is enrolled in
for the period when your child was a secondary pupil. If the
grades 9 to 12 at an eligible institution.
total is more than $10,000, fill in $10,000.
“Eligible institution” means a private school with an
Tuition includes any amount paid by the claimant for a pupil’s
educational program that meets all of the following criteria:
tuition to attend an eligible institution and mandatory book
• The primary purpose of the program is to provide private
fees paid to the institution.
or religious-based education.
Tuition does not include amounts paid with a voucher or any
• The program is privately controlled.
amounts paid as a separate charge for other items, such as:
• The program provides at least 875 hours of instruction
• room and board
each school year.
• supplies
• The program provides a sequentially progressive cur-
• cap and gown fees
riculum of fundamental instruction in reading, language
• rentals of equipment
arts, mathematics, social studies, science, and health.
• meals
• transportation
• The program is not operated or instituted for the purpose
• registration fees
of avoiding or circumventing the compulsory school
• building fees
attendance requirements.
• personal use items (e.g., uniforms, gym clothes, towels)
• The pupils in the institution’s educational program, in the
• before-school and after-school child care
ordinary course of events, return annually to the homes
• social and extracurricular activities, including musical or
of their parents or guardians for not less than 2 months
athletic activity fees
of summer vacation, or the institution is licensed as a
• high school classes not required for graduation and for
child welfare agency.
which no credits toward graduation are given
Line 3 Add the amounts in column (d). This is your subtraction
Specific Instructions
for private school tuition. Fill in the amount from line 3 of
Schedule PS on line 11 of Form 1 (using code number 22) or
Part I
line 40 of Schedule M of Form 1NPR.
Line 1 Fill in the name, address, and federal employer iden-
tification number (FEIN) of the private school(s) where your
Required Attachments to Return
dependent child/children were enrolled during 2015.
Attach Schedule PS to your Form 1 or 1NPR.
Part II
Additional Information
Line 2 Columns (a) and (b) – Fill in each of your dependent
For more information, you may contact:
child’s first and last name and social security number if you
Wisconsin Department of Revenue
paid private school tuition for that child in 2015.
Customer Service Bureau
PO Box 8949
Grade Column (c) – If your child was:
Madison WI 53708-8949
An elementary pupil (grades kindergarten through 8) for
the entire year, fill in a “K” for kindergarten or the grade
Phone: (608) 266-2486
number as of January 1 of the year for which the tuition
Email:
income@revenue.wi.gov
was paid.
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