2015
Schedule 2M
Page 2 of 2
Name of estate or trust
Decedent’s social security number
Estate or trust federal EIN
Part II – Subtractions from Income Taxable to the Estate or Trust (Nondistributable Income)
.00
20 Farm loss carryover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
.00
21 Recoveries of federal itemized deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
.00
22 Wisconsin net operating loss carryforward . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
.00
23 Retirement funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
.00
24 Amounts not taxable by Wisconsin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
.00
25 Repayment of income previously taxed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
.00
26 Subtraction for certain expenses paid to related entities . . . . . . . . . . . . . . . . . . . . . . 26
27 Interest, rental payments, intangible expenses, and management fees, reported
.00
as income by a related entity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
.00
28 Transitional adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
.00
29 Distributive share of pass-through entity adjustments . . . . . . . . . . . . . . . . . . . . . . . . 29
.00
30 Adjustment to ordinary gain or loss reported on federal Form 4797 . . . . . . . . . . . . . 30
.00
31 Subtraction for difference in federal and Wisconsin basis of assets . . . . . . . . . . . . . 31
32 Add lines 20 through 31. Resident estates and trusts fill in on line 11, COL. 2, of
.00
Schedule A of Form 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Part-year and nonresident estates and trusts must use the subtractions from Part II
to complete Part I of Schedule NR .
Return to Page 1