FEDERAL PRIVACY ACT In compliance with federal law, you are hereby notified that the request for your social security number on the Wisconsin income tax return is made under the authority of section 71.03(6)(a) of the Wisconsin Statutes. The disclosure of this number on your return is mandatory. It will be used for identification purposes throughout the processing, filing and auditing of your return and the issuance of refund checks.I-117

Printed on Recycled Paper

1A & WI-Z Wisconsin Income Tax

revenue.wi.gov

2013Forms 1A and WI-Z Instructions

Get your refund within days with direct deposit

FREE: file state tax return at no chargeACCURATE: fewer errors than paperSECURE: safe and secure website

WI file is:

Visit revenue.wi.gov to file your Wisconsinstate tax return online for FREE.

Click on WI file to get started!

NEW IN 2013

Tax Rates Reduced – A reduction in tax rates is built into the tax tables on pages 24-29.

Medical Care Insurance Subtraction – Even if your employer paid a portion of the cost of your insurance, you may still be able to subtract 100% of the amount you paid for the insurance (see page 10).

Standard Deduction for Dependents – The minimum standard deduction for a person who can be claimed as a dependent is increased to $1,000 (see page 11).

Tax Returns Are Due:

TuesdayApril 15, 2014

Need Help With Your Taxes? You may be eligible for free

tax help. See page 3 for: • whocangethelp, • howtofindalocation,and • whattobringwithyou.

Para Assistencia Gratuitaen Español

Ver página 22

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• Donotcrossoutentries.Eraseorstartover.

• Donotwriteinthemargins.

• Alwaysputentriesonthelines,nottotheside,above,orbelowtheline.

• Lineswherenoentryisrequiredshouldbeleftblank.Donotfillinzeros.

• Donotdrawverticallinesinentryfields.Theycanbereadasa“1”whenscanned.

• Donotusestaplestoassembleyourreturn.

• NEVERUSECOMMASordollarsigns.Theycanbemisreadwhenscanned. • RoundoffamountstoWHOLEDOLLARS–NOCENTS.

• Printyournumberslikethis: Donotuse:

• Donotaddcentsinfrontofthepreprintedzerosonentrylines.Forexample,

E-fileyourreturnforthefastestprocessingavailable.However,ifyoudopaperfile,thereareseveralthingsyoucandothatwillspeed-uptheprocessingofyourreturn.Fasterprocessingmeansfasterrefunds.

Paperreturnsareelectronicallyscanned.Theprocessingofthereturn(andanyrefund)isdelayedwhenthereturncannotbereadcorrectly.To aid in the scanning process,besuretodothefollowing:

• Donotsubmitphotocopiestothedepartment.Photocopiescancauseunreadableentries.

• UseBLACKINK.Pencils,coloredink,andmarkersdonotscanwell.

• Write your name and address clearlyusingCAPITALLETTERSlikethis

• Donotusemailinglabels.

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Rentpaidin2013–heatnotincluded

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TIPS ON PAPER FILING YOUR RETURN

SMITH JOSEPH J

SMITH MARY E

2375 N 7 ST

ANYWHERE WI 55555

LegalfirstnameYourlegallastname

Spouse’slegalfirstnameIfajointreturn,spouse’slegallastname

Homeaddress(numberandstreet)

StateCityorpostoffice Zipcode

M.I.

M.I.

Apt.No.

3

You must file Form 1NPRif you:

•Were domiciled * in anotherstate or country at any timeduringtheyearOR

• Aremarriedfilingajointreturnand your spouse was do-miciled* in another state orcountryatanytimeduring theyear.

*Yourdomicileisyourtrue,fixed,andpermanenthometowhich,wheneverabsent,youintendtoreturn. You can be physicallypresentorresidinginonelocal-itybutmaintainyourdomicileinanother.

Your domicile, once estab-lished,doesnotchangeunlessallthreeofthefollowingcircum-stancesoccurorexist:

(1)Youintendtoabandonyourolddomicileandtakeactionsconsistent with that intent,AND

(2)Youintendtoacquireanewdomicile and take actionsconsistent with that intent,AND

(3)Youarephysicallypresentinthenewdomicile.

You may file Form 1Aif you:

•WeresingleallyearormarriedandfileajointreturnorasheadofhouseholdAND

•WereaWisconsin residentallyearAND

•Haveincomeonlyfromwages,salaries,tips,scholarshipsandfellowships,interest,dividends,capital gain distributions, un-employment compensation,pensions, annuities, and IRAsAND

•Havenoadjustmentstoincome(exceptdeductionsforanIRA,medicalcareinsurance,orstu-dentloaninterest)AND

• Are not claiming the itemizeddeductioncredit, credit for taxpaid to another state, historicrehabilitation credit, venturecapitalcredits,orcreditforre-payment of incomepreviouslytaxed AND

• ArenotsubjecttoaWisconsinpenalty on an IRA, qualifiedretirement plan, a Coverdelleducation plan, or medical orhealthsavingsaccount.

Exception If you used federalForm4972,youmustfileForm1.

Which Form To FileFor 2013

You may file Form WI-Zif you:

• File federal Form 1040EZAND

•WereaWisconsinresidentallyearAND

•Were under age 65 onDecember31,2013,AND

•Do not have W-2s thatincludeactivedutymilitarypayreceivedasamemberof the National Guard orReservesAND

•Didnothaveinterestincomefrom state, municipal, orU.S.bondsAND

•Didnot receiveunemploy-mentcompensationAND

• Arenotclaiminganycreditsother than Wisconsin taxwi thhe ld f rom wages,renter’s and homeowner’sschool property tax credit,workingfamiliestaxcredit,orthemarriedcouplecreditAND

• ArenotclaimingWisconsinhomesteadcredit.

(Note Wisconsindoesnotrecognizeasame-sexmarriage.Ifyouareamemberofasame-sexcoupleandfileafederalreturnasmarried,youmustfileyourWisconsinreturnonForm1assingleor,ifqualified,asheadofhousehold.YoumaynotfileForm1AorWI-Z.)

You must file Form 1 if you: (see above note)

•Were aWisconsin residentallyearAND

•Were married and file aseparate return, or weredivorcedduringtheyearOR

•Haveincomewhichmaynotbe reported on Form WI-Zor1A(suchascapitalgain,rental, farm, or businessincome)OR

•Claimadjustmentstoincome(such as for alimony paid,tuitionexpense,ordisabilityincomeexclusion)OR

•Claim credit for itemizeddeductions, historic reha-bilitation, venture capitalinvestment, tax paid toanotherstate,orrepaymentof income previously taxedOR

• Are subject to aWisconsinpenaltyonanIRA,qualifiedretirementplan,aCoverdelleducationplan,ormedicalorhealthsavingsaccountOR

• Aresubjecttothealternativeminimumtax.

Need help filing your taxes?Wisconsinresidentscanhavetheirtaxespreparedforfreeat any IRS sponsoredVolunteer IncomeTaxAssistance(VITA)siteoratanyAARPsponsoredTaxCounselingfortheElderly (TCE)site.These twoprogramshavehelpedmillionsofindividualsacrossthecountryinpreparingtheirtaxes.Trainedvolunteerswillfilloutyourtaxreturn.Manysiteswillevene-fileyourreturn.Theentireserviceisfree.

Who can use VITA services?• Lowandmoderateincomeindividuals• Individualswithdisabilities• Elderly• Individualswhoqualify for thehomesteadcreditor the

earnedincometaxcredit

What should you bring?• W-2wageandtaxstatements• Information on other sources of income and any

deductions• Socialsecuritycardsoftaxpayer(s)anddependents• PhotoIDoftaxpayer(s)• Toclaim thehomesteadcredit,bringacompleted rent

certificate (if you are a renter), a copy of your 2013propertytaxbill(ifyouareahomeowner),andarecordofanyWisconsinWorks(W2)paymentsreceived

• Bothspousesmustbepresenttofileajointreturn

VITA and TCE locations:• InWisconsin,call1-800-829-1040• Ontheweb,visitrevenue.wi.govandtypein“VITAsites”

intheSearchbox• CalltheAARPat1-888-227-7669

Free Tax Preparation Available(commonly referred to as VITA or TCE)

NoteIfyouarerequiredtofileafederalForm1040(longform),itislikelythatyouwillneedtofileaWisconsinForm1.See“YoumustfileForm1ifyou:”above.

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Age as of You must file if your gross income*Filing December 31, (or total gross income ofstatus 2013 husband and wife) during 2013 was:

Single Under65 . . . . . . . . $10,630ormore 65orolder. . . . . . . $10,880ormore

Married– Bothunder65 . . . . $19,280ormore filingjoint Onespousereturn 65orolder. . . . . . $19,530ormore Bothspouses 65orolder. . . . . . $19,780ormore

Married– Under65 . . . . . . . . $9,190ormorefiling 65orolder. . . . . . . $9,440ormoreseparate (appliestoeachspousereturn individually-mustuseForm1)

Headof Under65 . . . . . . . . $13,520ormorehousehold 65orolder. . . . . . . $13,770ormore

*Gross income means all income (before deducting expenses)reportabletoWisconsin.Theincomemaybereceivedintheformofmoney,property,orservices.ItdoesnotincludeitemsthatareexemptfromWisconsintax.Forexample,itdoesnotincludesocialsecuritybenefitsorU.S.governmentinterest.

General Instructions

Other Filing RequirementsYoumayhave to filea returneven if your income is lessthantheamountsshownonthetable.Youmustfileareturnfor2013if:

• You(oryourspouse)couldbeclaimedasadependentonsomeoneelse’sreturnandeitherofthefollowingapplies:

(1) Yourgrossincomewasmorethan$1,000anditincludedatleast$351ofunearnedincome,or

(2) Yourgross income (total unearned incomeandearnedincome)wasmorethan–

$9,930ifsingle $12,820ifheadofhousehold $17,880ifmarriedfilingjointly $8,490ifmarriedfilingseparately.

Unearnedincomeincludestaxableinterest,dividends,capitalgaindistributions,andtaxablescholarshipandfellowshipgrantsthatwerenotreportedtoyouonaW-2.Earnedincomeincludeswages,tips,andschol-arshipandfellowshipgrantsthatwerereportedtoyouonaW-2.

• YouoweapenaltyonanIRA,retirementplan,Coverdelleducation savings account (excess contribution), healthsavingsaccount,oramedicalsavingsaccount.(YoumustfileForm1.)

• Youwereanonresidentorpart-yearresidentofWisconsinfor2013andyourgrossincomewas$2,000ormore.Ifyouweremarried,youmustfileareturnifthecombinedgrossincomeofyouandyourspousewas$2,000ormore.(YoumustfileForm1NPR.)

Who Should FileEven if you don’t have to file, you should file to get arefundif:

•YouhadWisconsinincometaxwithheldfromyourwages.

•Youpaidestimatedtaxesfor2013.

•Youclaimtheearnedincomecreditortheveteransandsurvivingspousespropertytaxcredit.

Electronic Filing

Electronicfilingisthefastestwaytogetyourfederalandstateincometaxrefunds.Ifyouchoosetohaveyourrefunddepositeddirectlyinafinancialinstitutionaccount,itmaybeissuedinasfewas5workingdays.Checksmaybeissuedinasfewas7workingdays.

You may pay by electronic funds transfer if you fileelectronically.FileearlyandschedulepaymentaslateasApril15. Go to revenue.wi.gov/faqs/pcs/e-faq3.html formoreinformation.

TofileyourWisconsinincometaxreturnelectronically,youcanuse...

•Wisconsin e‑file. AvailableforfreeontheDepartmentofRevenuewebsite at revenue.wi.gov. TheseWisconsinforms are submitted electronically after you completethem.

•A tax professional. Checkyourlocaltelephonedirectoryfor thenamesof taxprofessionalswhoofferelectronicfiling or visit our website at revenue.wi.gov/eserv/city/index.html.

•Tax preparation software. Purchase off-the-shelf taxpreparation software to install on your computer, orconnect to one of the private vendor websites thatoffer electronic filing. Formore information, visit ourwebsite at revenue.wi.gov/eserv/webased.html orrevenue.wi.gov/eserv/offshelf.html.

When to File / Extension of Time to FileYour return is due April 15, 2014. If you cannot file ontime,youcangetanextension.Youmayuseanyfederalextension provision forWisconsin, even if you are filingyourfederalreturnbyApril15.

How to Get an ExtensionYoudonotneedtosubmitarequestforanextensiontothedepartmentpriortothetimeyoufileyourWisconsinreturn.WhenyoufileyourForm1AorWI-Z,encloseeither:

•acopyofyourfederalextensionapplication(forexample,Form4868)or

•astatementindicatingwhichfederalextensionprovisionyouwanttoapplyforWisconsin(forexample,thefederalautomatic6-monthextensionprovision).

Who Must FileRefertothetabletoseeifyoumustfileareturnfor2013.

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Note Youwill owe interestonany tax that youhavenotpaidbyApril15,2014.Thisapplieseventhoughyoumayhave an extension of time to file. If you do not file yourreturn by April15, 2014, or during an extension period,youaresubject toadditional interestandpenalties. Ifyouexpect toowe taxwithyour return,youcanavoid the1%permonth interest charge during the extension period bypayingthetaxbyApril15,2014.Submitthepaymentwitha2013WisconsinForm1-ES.Youcangetthisformfromourwebsiteatrevenue.wi.govoratanyDepartmentofRevenueoffice.(Exception Youwillnotbechargedinterestduringanextensionperiod if (1)youserved in supportofOperationIraqi Freedom in the United States, (2)you qualify for afederalextensionbecauseofservice inacombatzoneora contingency operation, or (3)you qualify for a federalextensionduetoafederally-declareddisaster.SeeSpecialConditionsbelow.)

Special Conditions A “Special Conditions” box islocatedtotherightoftheFilingStatussectiononpage1ofForms1AandWI-Z.IfyouhaveanextensionoftimetofileduetoserviceinsupportofOperationIraqiFreedomintheUnitedStates,fillin“01”intheSpecialConditionsbox.Ifyouqualifyforanextensionbecauseofserviceinacombatzoneoracontingencyoperation,fillin“02”inthebox.Ifyouqualifyforanextensionbecauseofafederally-declareddisaster,fillin“03” in theboxand indicatethespecificdisasteronthelineprovided.

Tax Help or Additional Forms

Youcanget taxhelp, forms,schedules,orpublicationsatanyofthefollowingDepartmentofRevenueoffices:

(Note Do not mail your completed return to any of theaddresseslistedbelow.Completedreturnsshouldbemailedtotheaddressshownonthereturn.)

Madison– Customerassistance: 2135RimrockRd. MailStop5-77,POBox8949 (zipcode53708-8949) phone:(608)266-2486 email:income@revenue.wi.gov Formsrequests: phone:(608)266-1961 Internet:revenue.wi.gov

Milwaukee– StateOfficeBldg. 819N.6thSt.,Rm.408 (zipcode53203-1606) incometaxinformation: (414)227-4000 formsrequests:(414)227-4000

Appleton – 265W.NorthlandAve. (zipcode54911-2016) phone:(920)832-2727

EauClaire – StateOfficeBldg. 718W.ClairemontAve. (zipcode54701-4558) phone:(715)836-2811

OtherofficesopenonalimitedscheduleareGreenBayandWausau.

Internet Address Youmay access the department’swebsiteatrevenue.wi.gov.Fromthiswebsite,youcan:

•Downloadforms,instructions,schedules,andpublications.•Viewanswerstocommonquestions.•Emailuscommentsorrequesthelp.•Fileyourreturnelectronically.

TTY Equipment Telephonehelp isavailableusingTTYequipment.Call theWisconsinTelecommunicationsRelaySystemat711.

Questions About Refunds –

Call: (608) 266-8100 in Madison, (414) 227-4907 in Milwaukee, or 1-866-WIS-RFND (1-866-947-7363) toll-free within the U.S. or Canada

Visit our Website: revenue.wi.gov

Ifyouneedtocontactusaboutyourrefund,pleasewaitatleast10weeksafter filingyour return.Refund informationmaynotbeavailableuntilthattime.

YoumaycalloneoftheabovenumbersorwritetoDepart-mentofRevenue,MailStop5-77,POBox8949,MadisonWI53708-8949.Ifyoucall,youwillneedyoursocialsecuritynumberandthedollaramountofyourrefund.

Anautomatedresponseisavailable24hoursaday,7daysaweek,whenyoucalloneofthenumberslistedabove.Ifyou need to speakwith a person, assistance is availableMondaythroughFridayfrom7:45a.m.to4:15p.m.bycalling(608)266-2486inMadisonor(414)227-4000inMilwaukee(long-distancecharges,ifapplicable,willapply).

YoumayalsogetinformationonyourrefundusingoursecureInternetwebsiteatrevenue.wi.gov.

General Instructions

6

Form WI-ZInstructionsareonthebackoftheform.

Form 1AFollowtheselineinstructionstocompleteyourForm1A.PrepareonecopyofForm1Aforyourrecordsandanothercopytobefiledwiththedepartment.

Useblackinktocompletethecopythatyoufilewiththedepartment.

nName and AddressPrintortypeyourlegalnameandaddress.Includeyourapartmentnumber,ifany.Ifyouaremarriedfilingajointreturn,fillinyourspouse’sname(evenifyourspousedidnothaveanyincome).

Ifyoufiledajointreturnfor2012andyouarefilingajointreturnfor2013withthesamespouse,besuretoenteryournamesandsocialsecuritynumbersinthesameorderasonyour2012return.

FillinyourPOBoxnumberonlyifyourpostofficedoesnotdelivermailtoyourhome.

nSocial Security NumberFillinyoursocialsecuritynumber.Alsofillinyourspouse’ssocialsecuritynumberifmarriedfilingajointreturn.

nFiling StatusChecktheappropriatespacetoindicateyourfilingstatus.More thanone filingstatusmayapply toyou. If itdoes,choosetheonethatwillgiveyouthelowesttax.

SingleYoumaycheck“single”ifanyofthefollowingwastrueonDecember31,2013:

• Youwerenevermarried,or

• Youwere legally separated under a final decree ofdivorceorseparatemaintenance,or

• YouwerewidowedbeforeJanuary1,2013,anddidnotremarryin2013.

Married filing joint return Mostmarriedcoupleswillpaylesstaxiftheyfileajointreturn.Check“marriedfilingjointreturn”ifanyofthefollowingistrue:• YouweremarriedasofDecember31,2013,or

• Your spousedied in 2013and youdidnot remarry in2013,or

• Youweremarriedattheendof2013andyourspousediedin2014beforefilinga2013return.

Amarriagemeansonlyalegalunionbetweenamanandawomanashusbandandwife.Wisconsindoesnotrecognizeasame-sexmarriage.Ifyouareamemberofasame-sexcoupleandqualifytofileafederalreturnasmarried,youmustfileyourWisconsinreturnonForm1assingleor,ifqualified,asheadofhousehold.YoumaynotfileForm1AorWI-Z.

Ahusbandandwifemayfileajointreturnevenifonlyonehadincomeoriftheydidnotlivetogetherallyear.However,bothpersonsmustsignthereturn.

Head of householdIfyouqualifytofileyourfederalreturnasheadofhousehold,youmayalsofileasheadofhouseholdforWisconsin.Unmarriedindividualswhopaidoverhalfthecostofkeepingupahomeforaqualifyingperson(suchasachildorparent)maybeabletousethisfilingstatus.Certainmarriedpersonswholivedapartfromtheirspouseforthelast6monthsof2013whopaidoverhalfthecostofkeepingupahomethatwasthemainhomeoftheirchild,stepchild,orfosterchildformorethanhalfof2013mayalsobeabletousethisstatus.

Ifyouaremarriedandqualifytofileasheadofhouse-hold,besure tocheckboth theheadofhousehold filingstatusandthemarriedspacenext to thearrow.Also, fillinyourspouse’ssocialsecuritynumberinthe“Spouse’ssocialsecuritynumber”boxatthetopofForm1A.

If you do not have to file a federal return, contact anydepartmentofficetoseeifyouqualify.Ifyoufileyourfederalreturnasaqualifyingwidow(er),youmayfileyourWisconsinreturnasheadofhousehold.

NoteIfyouaremarriedandyourfilingstatusisheadofhousehold,youshouldgetPublication109,Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2013.Thispublicationhasinformationonwhatincomeyoumustreport.

nTax DistrictCheckeithercity,village,or townand fill in thenameoftheWisconsincity,village,ortown inwhichyoulivedonDecember31,2013.Alsofillinthenameofthecounty.

nSchool District NumberSee the list of school district numbers on page 23. FillinthenumberoftheschooldistrictinwhichyoulivedonDecember31,2013.

nSpecial ConditionsBelowisalistofthespecialconditioncodesthatyoumayneedtoenterinthespecialconditionsboxonForm1AorWI-Z.Besuretoreadtheinstructiononthepagelistedforeachcodebeforeusingit.Usingthewrongcodeornotusinga codewhenappropriate could result inan incorrect taxcomputationoradelayinprocessingyourreturn.01 Extension–OperationIraqiFreedom(page5)02 Extension–Combatzone(page5)03 Extension–Federally-declareddisaster(page5)04 Divorcedecree(page20)05 Injuredspouse(page20)06 Singledecedentorhusbandifjointreturn(page22)07 Wifedeceasedifjointreturn(page22)08 Bothtaxpayersdeceased(page22)99 Multiplespecialconditions

Ifmorethanonespecialconditionapplies,fillin“99”intheSpecialConditionsboxandlisttheseparatecodenumbersonthelinenexttothebox,inadditiontoanyotherinforma-tionrequiredontheline.

Line Instructions

7

Interest Worksheet for Line 21. Taxableinterestfromyourfederal Form1040A,1040,or1040EZ. . . . 1.2. Stateandmunicipalbondinterest* 2.3. Addlines1and2. . . . . . . . . . . . . . . 3.4. InterestfromU.S.bondsand otherU.S.securitieswhichis includedinyourfederalincome** . . 4.5. Subtractline4fromline3. Fillinhereandonline2of WisconsinForm1A............. 5.

* This will generally be the amount on line 8b of your federal Form 1040A or 1040 or the tax-exempt interest shown by line 2 of Form 1040EZ. However, do not include interest from the following securities:

(1) public housing authority and community development authority bonds issued by municipalities located in Wis consin,

(2) Wisconsin Housing Finance Authority bonds, (3) Wisconsin municipal redevelopment authority bonds, (4) Wis consin higher education bonds, (5) Wisconsin Housing and Economic Development Authority bonds

issued after December 10, 2003, to fund multifamily affordable housing or elderly housing projects,

(6) Wisconsin Housing and Economic Development Authority bonds issued before January 29, 1987, except business development revenue bonds, economic development revenue bonds and CHAP housing revenue bonds,

(7) public housing agency bonds issued before January 29, 1987, by agencies located outside Wis consin where the interest therefrom qualifies for exemption from federal taxation for a reason other than or in addition to section 103 of the In ternal Revenue Code,

(8) local exposition district bonds, (9) Wisconsin professional baseball park district bonds, (10) bonds issued by the Government of Puerto Rico, Guam, the Virgin

Islands, Northern Mariana Islands, or for bonds issued after October 16, 2004, the Government of American Samoa,

(11) local cultural arts district bonds, (12) Wisconsin professional football stadium bonds, (13) Wisconsin Aerospace Authority bonds, (14) bonds issued on or after October 27, 2007, by the Wisconsin Health

and Education Facilities Authority to fund acquisition of information technology hardware or software,

(15) certain conduit revenue bonds issued by a commission created under sec. 66.0304, Wis. Stats. Note At the time this booklet went to print (October 31, 2013), there were no conduit revenue bonds issued where the interest income is exempt from Wisconsin tax. A listing of the conduit revenue bonds issued and the tax-exempt status is available on the department’s website at: revenue.wi.gov/faqs/pcs/conduit.html,

(16) Wisconsin Housing and Economic Development Authority bonds or notes if the bonds or notes are issued to provide loans to a public affairs network under sec. 234.75, Wis. Stats., and

(17) The Wisconsin Health and Educational Facilities Authority if the bonds or notes are issued for the benefit of a person who is eligible to receive the proceeds of bonds or notes from another entity for the same purpose for which the bonds or notes are issued under sec. 231.03(6), Wis. Stats., and the interest income received from the other bonds or notes is exempt from Wisconsin taxation.

Income from these securities is exempt from Wisconsin tax whether received by a direct owner of these securities or by a shareholder in a mutual fund which invests in these securities.

** Do not include on line 4 of the worksheet, interest from Ginnie Mae (Government National Mort gage Association) securities and other similar securities which are “guaranteed” by the United States government. You must include interest from these securities in your Wisconsin income.

Line Instructions

nRounding Off to Whole DollarsTheformhaspreprintedzerosintheplaceusedtoentercents.Allamountsfilledintheformshouldberoundedtothenearestdollar.Todoso,dropamountsunder50centsandincreaseamountsfrom50centsto99centstothenextwhole dollar. For example, $129.39 becomes $129 and$236.50becomes$237.

Roundoffallamounts.Butifyouhavetoaddtwoormoreamounts to figure theamount to fill inona line, includecentswhenaddingandonlyroundoffthetotal.Ifcompletingtheformbyhand,DO NOT USE COMMASwhenfillinginamounts.

nLine 1 Wages, Salaries, Tips, Etc.Fill in on line 1 the amount from line 7 of your federalForm1040Aor1040orline1ofForm1040EZ.

If the amount on line 1 of Form 1A includes taxablescholarshipor fellowship incomenot reportedonaW-2,write“SCH”andtheamountofthatincomeinthespacetotheleftofline1.

Exceptions • IftheWisconsinwagesshownonyourFormW-2aremorethanthefederalwagesontheFormW-2,addthedifferencebetweenthefederalandWisconsinamountstotheamounttobereportedonline1.

• IfyouwereamemberoftheReservesorNationalGuardandservedonactiveduty,donotincludeonline1anymilitary pay thatwas included on yourW-2 andwas(1)receivedfromthefederalgovernment,(2)receivedafterbeingcalledintoactivefederalserviceorintospecialstate service authorized by the federalDepartment ofDefense,and(3)paidtoyouforaperiodoftimeduringwhichyouwereonactiveduty.

CautionThesubtractiononlyappliestomembersoftheReservesorNationalGuardwhoarecalledintoactivefederalserviceunder10USC12302(a)or10USC12304or into special state service under 32USC502(f).However,itdoesnotapplytopaythatmembersoftheReservesandNationalGuardreceivefortheirweekendand two-week annual training or to a personwho isservingonactivedutyorfull-timedutyintheactiveguardreserve(AGR)program.

n Line 2 InterestFillinonline2theamountoftaxableinterestfromline8aof your federal Form 1040A or 1040 or line 2 of yourForm1040EZ.

Exceptions •Interestfromstateandmunicipalbondsmustbeincludedonline2.(Ifyouwererequiredforfederalpurposestoallocateexpensestothisincome,reducetheamounttobefilledinbysuchexpenses.)

•Interest fromsecuritiesof theU.S.governmentshouldnotbeincludedonline2.

Ifeitherexceptionapplies,completetheInterestWorksheetonthispage.

8 Line Instructions

Worksheet InstructionsLine 2 Theamounttofillinasyourfederaladjustedgrossincome(FAGI)generallycannotbetakendirectlyfromyourfederalreturn.Theamounttofillinonline2isasfollows:

• IfyoufiledfederalForm1040EZ,fillintheFAGIfromline4ofyourForm1040EZ.

• IfyoufiledfederalForm1040Aor1040,fillintheFAGIfromline21ofForm1040Aorline37ofForm1040plus deductionsforeducatorexpensesortuitionorfeesthatmay be included on your federal return and plus anyamountincludedonline1ofForm1AduetoadifferenceinthefederalandWisconsinamountofwagesshownonFormW-2.

nLine 6 Taxable IRA Distributions, Pensions, and Annuities

Fillinonline6thetotalofyourtaxableIRAdistributions,pensions, and annuities. Use the Retirement BenefitWorksheetonpage9todeterminetheamounttofillin.

Caution IfyouweresubjecttoafederalpenaltyonanIRAorqualifiedretirementplan,youmaynotfileForm1A.YoumustfileForm1.

Nontaxable retirement benefitsThefollowingretirementbenefitsarenottaxableforWisconsin:

• Wisconsin does not tax railroad retirement benefits.DidyouincludeanamountthatyoureceivedfromtheU.S.RailroadRetirementBoardinyourfederalincomeon line12bofForm1040Aor line16bofForm1040?If yes, fill in suchamount on line4 of theRetirementBenefitWorksheet.

• Wisconsindoesnot taxmilitary retirementbenefitsorcertainuniformedservicesretirementbenefits.Includeonline4oftheRetirementBenefitWorksheetretirementpaymentsfrom:

(1) The U.S. military retirement system (includingpayments from theRetired Serviceman’s FamilyProtectionPlanandtheSurvivorBenefitPlan).

(2) TheU.S.governmentthatrelatetoservicewiththeCoastGuard,thecommissionedcorpsoftheNationalOceanic andAtmosphericAdministration, or thecommissionedcorpsofthePublicHealthService.

• Includeonline4oftheRetirementBenefitWorksheetanypaymentsreceivedfromtheretirementsystemslistedinAandBonpage9provided:

(1) YouwereretiredfromthesystembeforeJanuary1,1964,OR

(2) Youwereamemberof the systemasofDecem-ber31,1963,retiringatalaterdateandpaymentsyoureceivearefromanaccountestablishedbefore1964,OR

n Line 3 Ordinary DividendsFillinonline3theamountofordinarydividendsfromline9aofyourfederalForm1040Aor1040.

Note Amutual fundmay invest in U.S. governmentsecurities.Ifitdoes,aportionorallofitsordinarydividendmaynotbetaxablebyWisconsin.Ifyourmutualfundadvisedyou that all or a portion of its ordinary dividend is frominvestmentsinU.S.governmentsecurities,donotincludethatportiononline3.

nLine 4 Capital Gain DistributionsFillin70%ofthecapitalgaindistributionthatyoureportedonline10offederalForm1040Aorline13ofForm1040.(CautionIfyourForm1040includesalossoranamountother than a capital gain distribution, youmay not fileForm1A.You must file Form 1.)

n Line 5 Unemployment CompensationIfyoureceivedunemploymentcompensationin2013,youmayhavetopaytaxonsomeorallofit.Toseeifanyoftheunemploymentcompensationpaidtoyouistaxable,fillintheUnemploymentCompensationWorksheetbelow.

Unemployment Compensation Worksheet

A.Marriedfilingajointreturn–write$18,000online3below.B.Marriednotfilingajointreturnandlivedwithyourspouse

atanytimeduringtheyear–write-0-online3below.C.MarriednotfilingajointreturnandDIDNOTlivewithyour

spouseatanytimeduringtheyear–write$12,000online3below.

D.Single–write$12,000online3below.

Check one box

1. Fillinunemploymentcompensation fromyourfederalForm1040A, 1040EZ,or1040. . . . . . . . . . . . . . . . . . . . 1.

2. Fillinyourfederaladjustedgrossincome (seeinstructionsonthispage) . . . . . . . . . 2.

3. Fillin: •$18,000ifyoucheckedboxA;or •-0-ifyoucheckedboxB;or •$12,000ifyoucheckedboxCorD 3.

4. Fillintaxablesocialsecuritybenefits, ifany,fromline14bofyourfederal Form1040A(line20bofForm1040) 4.

5. Fillintaxablerefunds,credits,or offsets,ifany,fromline10ofyour federalForm1040. . . . . . . . . . . . . . . 5.

6. Addlines3,4,and5. . . . . . . . . . . . . . . . . 6.

7. Subtractline6fromline2.Ifzeroorless, fillin-0-hereandonline5ofForm1A anddonotcompletelines8and9. Otherwise,goontoline8. . . . . . . . . . . . . 7.

8. Fillinone-halfoftheamountonline7 . . . 8.

9. Fillinthesmalleramountofline1orline8. Alsofillinthisamountonline5ofForm1A 9.

9

• Paymentsreceivedfromanyoftheretirementsystemslisted inA orB if you first became amember afterDecember 31, 1963.This applies even thoughpre-1964military servicemay have been counted ascreditableserviceincomputingyourretirementbenefit.

• PaymentsfromthefederalThriftSavingsPlan.

CAUTIONYour retirementbenefitsareexemptonly iftheyarebasedonqualifiedmembership inoneof theretirementsystemslistedinAorB.Qualifiedmembershipismembership that began before January 1964 asexplained on page8.Any portion of your retirementbenefitbasedonmembershipinotherretirementsystems(orbasedonemploymentthatbeganafterDecember31,1963)istaxable.

Example 1YouwereamemberoftheWisconsinStateTeachersRetirementSystemasofDecember31,1963.Youleftteachingafter1963andwithdrewtheallowableamount fromyourretirementaccount.Thisclosed theaccount.You later returned to teaching.A new retire-mentaccountwasthenestablishedforyou.Retirementbenefitsfromthisnewaccount(establishedafter1963)donotqualifyfortheexemption.

Example 2 You were employed as a teacher from1960-1965.YouwereamemberoftheWisconsinStateTeachersRetirementSystemduringthattime.From1966

(3) You are receiving payments from the system asthe beneficiary of an individual whomet eithercondition1or2.

Theamountyoufillinonline4oftheworksheetcannotbemore than the amount of such payments that youincludedinyourfederalincome.

Thespecificretirementsystemsare:

A. Local and state retirement sys tems MilwaukeeCity Employees,Milwaukee City PoliceOfficers,MilwaukeeFire Fighters,MilwaukeePublicSchoolTeachers,MilwaukeeCountyEmployees,MilwaukeeSheriff, andWisconsin StateTeachers retirementsystems.

B. Federal retirement systems United StatesGovernment civilian employee retirement systems.Examples of such retirement systems include theCivil ServiceRetirement System and the FederalEmployees’RetirementSystem.

Note Donotincludeanyofthefollowingasanontaxableretirement benefit on line 4 of theRetirement BenefitWorksheet:

• Payments received as a result of voluntary tax-sheltered annuity deposits made in any of theretirementsystemslistedinAorBabove.

Line Instructions

1. TaxableIRAdistributionsfromline11bofyourfederal Form1040Aorline15bofForm1040........................................ 1.2. Taxablepensionandannuityincomefromline12bofyour federalForm1040Aorline16bofForm1040............................ 2.3. Addlines1and2........................................................................ 3.4. Nontaxableretirementbenefits(seeinstructions)....................... 4.5. Subtractline4fromline3........................................................... 5.6. Wereyou(oryourspouse,ifmarriedfilingajointreturn) 65yearsofageorolderonDecember31,2013,and isyourfederaladjustedgrossincome lessthan$15,000($30,000ifmarriedfilingajointreturn)? YES Skiptoline7. NO Addtheamountsonline5ofcolumns(A)and(B)andfillinhere andonline6ofForm1A.DoNOTcompletelines7and8..........6.7. Ifyouwere65yearsofageorolderonDecember31,2013, fillinonline7,column(A),thesmalleroftheamountonline5, column(A)or$5,000.Fillin-0-ifyouwereunderage65. Ifyourspousewas65yearsofageorolderonDecember31, 2013,fillinonline7,column(B),thesmalleroftheamount online5,column(B)or$5,000.Ifyourspousewasunder age65,fillin-0-.......................................................................... 7.8. Subtractline7fromline5.Fillinhereandonline6of Form1A.Ifmarriedfilingajointreturn,theamounttofillin online6ofForm1Aisthetotaloftheamountson line8,columns(A)and(B)......................................................... 8.

Retirement Benefit Worksheet(Keep for your records)

Ifmarriedfilingajointreturn,fillineachspouse’sinformationseparately.

(A)Yourself

(B)YourSpouse

10

• Medical care insurance if you elected to pay thesepremiumswith tax-freedistributions froma retirementplan.Inthiscase,thepremiumswouldhavebeenpaiddirectlytotheinsuranceproviderbytheplan.

CAUTIONDonotincludeinsurancepremiumspaidbyanemployerunlessthepremiumsareincludedaswagesinbox1ofyourFormW-2.

Premiums that are deducted pre-taxmay not beincludedaspaymentformedicalcareinsurance.

If you participate in your employer’s fringe benefitcafeteriaplanandagreetoavoluntarysalaryreductioninreturnforamedicalcareinsurancebenefit,youmaynotconsidertheamountofyoursalaryreductionanamountyoupaidformedicalcareinsurance.Youcannotsubtractpremiums paidwithmoney that has not been includedin your gross income.These programsmay be knownasflexiblespendingaccounts,employeereimbursementaccounts,etc.

Complete theMedicalCare InsuranceWorksheetbelowtodetermineyoursubtraction.

untilretirement,youwereemployedbyastateagency(notasateacher).YouwerethenamemberoftheWis-consinRetirementSystem.YoureceiveanannuityfromtheDepartmentofEmployeeTrustFunds.Theannuityisbasedonemploymentinbothretirementsystems.OnlytheportionoftheannuitythatisduetomembershipintheWisconsinStateTeachersRetirementSystemisexempt.Youmayusethefollowingformulatofiguretheexemptamount:

Yearsofcreditable Annuity Exempt serviceinanexemptplan x included = portionof Totalyearsof infederal annuity creditableservice income

Note YoumayhavereceivedaseparateForm1099-Rforthetaxableandexemptportionsofyourannuity.Inthis case, youmay use theForm1099-R informationinsteadoftheaboveformula.

n Line 8 IRA DeductionFillinonline8theamountofIRAdeductionfromline17ofyourfederalForm1040Aorline32ofForm1040.

n Line 9 Student Loan Interest DeductionFill inon line9 theamount from line18ofyour federalForm1040Aorline33ofForm1040.Youcannottakethisdeductionifyou,oryourspouseiffilingjointly,areclaimedas a dependent on someone’s (such as your parent’s)2013taxreturn.

nLine 10 Medical Care Insurance DeductionYoumaybeabletosubtractalloraportionoftheamountyoupaidformedicalcareinsurance.

“Medicalcareinsurance”meansamedicalcareinsurancepolicy that provides surgical,medical, hospital,majormedical,orotherhealthservicecoverage(includingdentalinsurance).Thepolicymaycoveryou,yourspouse,anddependents.

Ifyoureceivedsocialsecuritybenefits,Medicarepremiums(forexample,PartsBandD)deductedfromyourbenefitsarepaymentsformedicalcareinsurance.

“Medicalcareinsurance”doesnotincludepremiumsfor:

• Long-termcareinsurance,

• Lifeinsurance,

• Policiesprovidingpaymentforlossofearnings,

• Policiesforlossoflife,limb,sight,etc.,

• Policiesthatpayaguaranteedamounteachweekforastatednumberofweeksifyouarehospitalizedforsick-nessorinjury,

• Thepartofyourcarinsurancepremiumsthatprovidesmedicalinsurancecoverageforallpersonsinjuredinorbyyourcar,and

Line Instructions

Medical Care Insurance Worksheet1. Amountyoupaidin2013formedical careinsuranceduringaperiodinwhich (1)youwereanemployeeand youremployerdidnotcontribute towardthecostofyourinsurance orpaidaportionofthecost, or(2)youhadnoemployer. . . . . . . . 1.

2. Fillintheamountfromline7of Form1Alesstheamountson lines8and9ofForm1A . . . . . . . . . 2.

3. Fillinthesmallerofline1orline2. Thisisyoursubtractionformedical careinsurance.Fillinhereand online10ofForm1A . . . . . . . . . . . . 3.

n Line 13 Dependents

Check line13 if yourparent (orsomeoneelse)canclaimyou(oryourspouse)asadependentonhisorherreturn.Youmustcheckthelineevenifthatpersonchosenottoclaimyou.

nLine 14 Standard DeductionUsetheamountonline12tofindthestandarddeductionforyour filingstatus from theStandardDeductionTableon page31.But, if you checked line13, your standarddeductionmaybelimited.Usetheworksheetonpage11tofiguretheamounttofillinonline14.

11Line Instructions

Standard Deduction Worksheet for DependentsA. Wages,salaries,andtipsfrom line1ofForm1A.(Donotinclude taxablescholarshipsorfellowships notreportedonaW-2). . . . . . . . . A. .00B. Additionamount. . . . . . . . . . . . . . B. 350.00C. AddlinesAandB.Iftotalisless than$1,000,fillin$1,000. . . . . . . C. .00D. Usingtheamountonline12of Form1A,fillinthestandard deductionforyourfilingstatus fromtable,page31 . . . . . . . . . . . D. .00E. FillintheSMALLERoflineCorD hereandonline14ofForm1A. . E. .00

nLine 19 Armed Forces Member CreditThe armed forcesmember credit is available to certainmembers of theU.S. armed forces.Youmay claim thecreditifyoumeetallofthefollowing:

• Youwereonactiveduty,and

• Youreceivedmilitarypayfromthefederalgovernmentin2013,and

• Themilitary pay was for services performedwhile stationed outside the United States.

NoteYoumaynotclaimthearmedforcesmembercreditifyouwereonactivedutyasamemberoftheReservesorNationalGuardandyouexcludedcertainmilitarypayfromyourincome.SeetheExceptionintheline1instructionsforinformationontheexclusion.

The credit is equal to the amount ofmilitary pay youreceivedforservicesperformedwhilestationedoutsidetheUnitedStates,butnotmorethan$300.Ifyouaremarriedfilingajointreturnandbothspousesqualifyforthecredit,eachmayclaimupto$300.

nLine 20 Renter’s and Homeowner’s School Property Tax CreditYoumayclaima credit if youpaid rent during2013 forliving quarters used as your primary residenceOR youpaidpropertytaxesduring2013onyourhome.

Youareeligibleforacreditwhetherornotyouclaimhome-steadcreditonline32.

NoteYoumaynotclaimtheschoolpropertytaxcreditifyou(oryourspouse)areclaimingtheveteransandsurvivingspousespropertytaxcredit.

Special Cases

If You Paid Both Property Taxes and RentYoumayclaimboththerenter’screditandthehomeowner’scredit.Thetotalcombinedcreditsclaimedonlines20aand20b(lines8aand8bonFormWI-Z)cannotbemorethan$300($150ifmarriedfilingasheadofhousehold).

Married Persons Filing a Joint ReturnFigureyourcreditbyusingtherentandpropertytaxespaidbybothspouses.

Married Persons Filing as Head of Household Eachspousemay claim a credit. Each of youmay use onlyyourownpropertytaxesandrenttofigurethecredit.Themaximumcreditallowabletoeachspouseis$150.

Persons Who Jointly Own a Home or Share Rented Living QuartersWhentwoormorepersons(otherthanhusbandandwife)jointlyownahomeorsharerentedlivingquarters,eachmayclaimacredit.However,thepropertytaxesandrentpaidmustbedividedbetweentheownersoroccupants.Seetheinstructionsforlines20aand20b.

nLine 16 ExemptionsComplete lines 16a and 16b. Fill in the number ofexemptionsonthelinesprovided.Multiplythatnumberbytheamountindicated($700or$250),andfillintheresultonlineaorb,asappropriate.Fillinthetotaloftheamountsonlines16aand16bonline16c.

Line 16aIfyoufiled:

–FederalForm1040or1040A,yournumberofexemptionsisfoundinbox6dofyourfederalreturn.

–FederalForm1040EZ,yournumberofexemptionsis: 0– Ifyouaresingleandyoucheckedthe“You”boxon

line5ofyourfederalreturn,orifyouaremarriedfilingjointlyandyoucheckedboththe“You”and“Spouse”boxesonyourfederalreturn.

1– Ifyouaresingleanddidnotcheckthe“You”boxonline5ofyourfederalreturn,orifyouaremarriedfilingjointlyandyoucheckedonlyonebox(either“You”or“Spouse”)onyourfederalreturn.

2– Ifyouaremarriedfilingjointlyanddidnotcheckeitherboxonline5ofyourfederalreturn.

Line 16bIfyouoryourspousewere65orolderonDecember31,2013,checktheappropriatelines.Yournumberofexemp-tionsisequaltothenumberoflineschecked.

Youmayclaimthe$250exemptiononline16bforyouoryourspouseonly ifyouoryourspouseareallowed the$700exemptiononline16a.

nLine 18 TaxUsetheamountonline17tofindyourtaxintheTaxTableonpages24-29.Fillintheamountofyourtaxonline18.

EXCEPTION If the amount on line17 is $100,000 ormore,usetheTaxComputationWorksheetonpage30tocomputeyourtax.

12

nLine 20a (Line 8a of Form WI-Z) How to Figure the Renter’s School Property Tax CreditStep 1 Rent Paid in 2013Fillinontheappropriateline(s)thetotalrentthatyoupaidin2013forlivingquarters(1)wheretheheatwasincludedintherent,and(2)wheretheheatwasnot included in therent.These livingquartersmusthavebeenusedasyourprincipalhome.Don’tincluderentpaid forhousing that isexempt fromproperty taxes (forexample,rentforauniversitydormitory,nonprofitseniorhousing,orpublichousing).(Propertyownedbyapublichousing authority is considered tax-exempt unless thatauthoritymakespayments inplaceof property taxes tothecityortowninwhichitislocated.Ifyouliveinpublichousing,youmaywishtoaskyourmanageraboutthis.)

Ifyourrentincludedfood,housekeeping,medical,orotherservices,reduceyourrentpaidin2013bythevalueof

Line Instructions

theseitems.Ifyousharedlivingquarterswithoneormorepersons (other thanyourspouseordependents), fill inonlytheportionoftherentthatyoupaidin2013.

Forexample,ifyouandtwootherpersonsrentedanapart-mentandpaidatotalrentof$3,000in2013,andyoueachpaid$1,000oftherent,eachcouldclaimacreditbasedon$1,000ofrent.

Step 2Refer to theRenter’sSchoolPropertyTaxCreditTablebelowtofigureyourcredit.Ifheatwasincludedinyourrent,useColumn1ofthetable.Ifheatwasnotincludedinyourrent,useColumn2.Fillinyourcreditonline20a(line8aofFormWI-Z).

ExceptionIfyoupaidbothrentwhereheatwasincludedand rent where heat was not included, complete theworksheetonpage13.

10,500 10,600 253 300 10,600 10,700 256 300 10,700 10,800 258 300 10,800 10,900 260 300 10,900 11,000 263 300

11,000 11,100 265 300 11,100 11,200 268 300 11,200 11,300 270 300 11,300 11,400 272 300 11,400 11,500 275 300

11,500 11,600 277 300 11,600 11,700 280 300 11,700 11,800 282 300 11,800 11,900 284 300 11,900 12,000 287 300

12,000 12,100 289 300 12,100 12,200 292 300 12,200 12,300 294 300 12,300 12,400 296 300 12,400 12,500 299 300

12,500 or more 300 300

7,000 7,100 169 212 7,100 7,200 172 215 7,200 7,300 174 218 7,300 7,400 176 221 7,400 7,500 179 224

7,500 7,600 181 227 7,600 7,700 184 230 7,700 7,800 186 233 7,800 7,900 188 236 7,900 8,000 191 239

8,000 8,100 193 242 8,100 8,200 196 245 8,200 8,300 198 248 8,300 8,400 200 251 8,400 8,500 203 254

8,500 8,600 205 257 8,600 8,700 208 260 8,700 8,800 210 263 8,800 8,900 212 266 8,900 9,000 215 269

9,000 9,100 217 272 9,100 9,200 220 275 9,200 9,300 222 278 9,300 9,400 224 281 9,400 9,500 227 284

9,500 9,600 229 287 9,600 9,700 232 290 9,700 9,800 234 293 9,800 9,900 236 296 9,900 10,000 239 299

10,000 10,100 241 300 10,100 10,200 244 300 10,200 10,300 246 300 10,300 10,400 248 300 10,400 10,500 251 300

*Caution Thecreditallowedcertainpersonsmaybelessthantheamountindicated.See“SpecialCases”onpage11.

1 100 1 2 100 200 4 5 200 300 6 8 300 400 8 11 400 500 11 14

500 600 13 17 600 700 16 20 700 800 18 23 800 900 20 26 900 1,000 23 29

1,000 1,100 25 32 1,100 1,200 28 35 1,200 1,300 30 38 1,300 1,400 32 41 1,400 1,500 35 44

1,500 1,600 37 47 1,600 1,700 40 50 1,700 1,800 42 53 1,800 1,900 44 56 1,900 2,000 47 59

2,000 2,100 49 62 2,100 2,200 52 65 2,200 2,300 54 68 2,300 2,400 56 71 2,400 2,500 59 74

2,500 2,600 61 77 2,600 2,700 64 80 2,700 2,800 66 83 2,800 2,900 68 86 2,900 3,000 71 89

3,000 3,100 73 92 3,100 3,200 76 95 3,200 3,300 78 98 3,300 3,400 80 101 3,400 3,500 83 104

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

Renter’s School Property Tax Credit Table*If Rent Your Line 20aPaid is: (Line 8a of Form WI-Z) Credit is: Col. 1 Col. 2 Heat Heat But In- Not In- At Less cluded cluded Least Than in Rent in Rent

If Rent Your Line 20aPaid is: (Line 8a of Form WI-Z) Credit is: Col. 1 Col. 2 Heat Heat But In- Not In- At Less cluded cluded Least Than in Rent in Rent

If Rent Your Line 20aPaid is: (Line 8a of Form WI-Z) Credit is: Col. 1 Col. 2 Heat Heat But In- Not In- At Less cluded cluded Least Than in Rent in Rent

If Rent Your Line 20aPaid is: (Line 8a of Form WI-Z) Credit is: Col. 1 Col. 2 Heat Heat But In- Not In- At Less cluded cluded Least Than in Rent in Rent

3,500 3,600 85 107 3,600 3,700 88 110 3,700 3,800 90 113 3,800 3,900 92 116 3,900 4,000 95 119

4,000 4,100 97 122 4,100 4,200 100 125 4,200 4,300 102 128 4,300 4,400 104 131 4,400 4,500 107 134

4,500 4,600 109 137 4,600 4,700 112 140 4,700 4,800 114 143 4,800 4,900 116 146 4,900 5,000 119 149

5,000 5,100 121 152 5,100 5,200 124 155 5,200 5,300 126 158 5,300 5,400 128 161 5,400 5,500 131 164

5,500 5,600 133 167 5,600 5,700 136 170 5,700 5,800 138 173 5,800 5,900 140 176 5,900 6,000 143 179

6,000 6,100 145 182 6,100 6,200 148 185 6,200 6,300 150 188 6,300 6,400 152 191 6,400 6,500 155 194

6,500 6,600 157 197 6,600 6,700 160 200 6,700 6,800 162 203 6,800 6,900 164 206 6,900 7,000 167 209

13Line Instructions

• Propertytaxesthatyoupaidinanyyearotherthan2013.

Propertytaxesarefurtherlimitedasfollows:

a.Ifyouboughtorsoldyourhomeduring2013,thepropertytaxes of the seller and buyer are the taxes set forthforeachintheclosingagreementmadeatthesaleorpurchase.Iftheclosingagreementdoesnotdividethepropertytaxesbetweenthesellerandbuyer,dividethemonthebasisofthenumberofmonthseachownedthehome.

b.Ifyouownedamobilehomeduring2013,propertytaxesincludethemunicipalpermitfeespaidtoyourmunicipalityand/orthepersonalpropertytaxespaidonyourmobilehome.Paymentsforspacerentalforparkingamobilehomeormanufacturedhomeshouldbefilledinasrentonline20a(line8aofFormWI-Z).

c. Ifyou,oryouandyourspouse,ownedahomejointlywithoneormoreotherpersons,youmayonlyusethatportionofthepropertytaxesthatreflectsyourpercentageofownership.Forexample,ifyouandanotherperson(notyourspouse)jointlyownedahomeonwhichtaxesof$1,500werepaid,eachofyouwouldclaimacreditbasedon$750oftaxes.

Renter’s Worksheet(Complete only if Exception described on page 12 applies.)

1. Creditforrentwithheatincluded (fromCol.1ofTableonpage12). . 1. .00 2. Creditforrentwhereheatnot included(fromCol.2ofTable onpage12) . . . . . . . . . . . . . . . . . . 2. .00 3. Addlines1and2.Fillinon line20aofForm1A(line8aof FormWI-Z)* . . . . . . . . . . . . . . . . . . 3. .00 *Donotfillinmorethan$300 ($150ifmarriedfilingasheadofhousehold).

nLine 20b (Line 8b of Form WI-Z) How to Figure the Homeowner’s School Property Tax CreditStep 1 Property Taxes Paid on Home in 2013 Fill intheamountofpropertytaxesthatyoupaidin2013onyourhome.Donotinclude:

• Chargesforspecialassessments,delinquentinterest,orservicesthatmaybeincludedonyourtaxbill(suchastrashremoval,recyclingfee,orawaterbill).

• Propertytaxespaidonpropertythatisnotyourprimaryresidence(suchasacottageorvacantland).

1,875 1,900 227 1,900 1,925 230 1,925 1,950 233 1,950 1,975 236 1,975 2,000 239

2,000 2,025 242 2,025 2,050 245 2,050 2,075 248 2,075 2,100 251 2,100 2,125 254

2,125 2,150 257 2,150 2,175 260 2,175 2,200 263 2,200 2,225 266 2,225 2,250 269

2,250 2,275 272 2,275 2,300 275 2,300 2,325 278 2,325 2,350 281 2,350 2,375 284

2,375 2,400 287 2,400 2,425 290 2,425 2,450 293 2,450 2,475 296 2,475 2,500 299

2,500 or more 300

1,250 1,275 152 1,275 1,300 155 1,300 1,325 158 1,325 1,350 161 1,350 1,375 164

1,375 1,400 167 1,400 1,425 170 1,425 1,450 173 1,450 1,475 176 1,475 1,500 179

1,500 1,525 182 1,525 1,550 185 1,550 1,575 188 1,575 1,600 191 1,600 1,625 194

1,625 1,650 197 1,650 1,675 200 1,675 1,700 203 1,700 1,725 206 1,725 1,750 209

1,750 1,775 212 1,775 1,800 215 1,800 1,825 218 1,825 1,850 221 1,850 1,875 224

625 650 77 650 675 80 675 700 83 700 725 86 725 750 89

750 775 92 775 800 95 800 825 98 825 850 101 850 875 104

875 900 107 900 925 110 925 950 113 950 975 116 975 1,000 119

1,000 1,025 122 1,025 1,050 125 1,050 1,075 128 1,075 1,100 131 1,100 1,125 134

1,125 1,150 137 1,150 1,175 140 1,175 1,200 143 1,200 1,225 146 1,225 1,250 149

1 25 2 25 50 5 50 75 8 75 100 11 100 125 14

125 150 17 150 175 20 175 200 23 200 225 26 225 250 29

250 275 32 275 300 35 300 325 38 325 350 41 350 375 44

375 400 47 400 425 50 425 450 53 450 475 56 475 500 59

500 525 62 525 550 65 550 575 68 575 600 71 600 625 74

Homeowner’s School Property Tax Credit Table*

* Caution Thecreditallowedcertainpersonsmaybelessthantheamountindicated.See“SpecialCases”onpage11.

$ $ $ $ $ $ $ $ $ $ $ $

If Property Taxes are: Line 20b But (Line 8b of At Less Form WI-Z) Least Than Credit is

If Property Taxes are: Line 20b But (Line 8b of At Less Form WI-Z) Least Than Credit is

If Property Taxes are: Line 20b But (Line 8b of At Less Form WI-Z) Least Than Credit is

If Property Taxes are: Line 20b But (Line 8b of At Less Form WI-Z) Least Than Credit is

14

Step 2UsetheHomeowner’sSchoolPropertyTaxCreditTableonpage13tofigureyourcredit.Fillintheamountofyourcreditonline20b(line8bonFormWI-Z).

CautionIfyoualsoclaimedtherenter’screditonline20a(line 8a on Form WI-Z), the total of your renter’s andhomeowner’screditsmaynotbemorethan$300($150ifmarriedfilingasheadofhousehold).

n Line 21 (Line 9 of Form WI-Z) Working Families Tax CreditIf your income is less than the amount indicated belowforyourfilingstatus,youmayclaimtheworkingfamiliestaxcredit.

Exception Youmaynot claim theworking families taxcreditifyoumaybeclaimedasadependentonanotherperson’s(forexample,yourparent’s)incometaxreturn.

Single or Head of Household• Iftheamountonline12ofForm1A(line1ofFormWI-Z)is$9,000orless,yourworkingfamiliestaxcreditisequaltoyourtax.Fill intheamountfromline18ofForm1A(line7ofFormWI-Z)on line21ofForm1A(line9ofFormWI-Z).

• Iftheamountonline12ofForm1A(line1ofFormWI-Z)ismorethan$9,000butlessthan$10,000,usethework-sheetbelowtocomputeyourworkingfamiliestaxcredit.

• Iftheamountonline12ofForm1A(line1ofFormWI-Z)is$10,000ormore,leaveline21blank(line9ofFormWI-Z).You do not qualify for theworking families taxcredit.

Married Filing a Joint Return• Iftheamountonline12ofForm1A(line1ofFormWI-Z)is $18,000 or less, yourworking families tax credit isequaltoyourtax.Fillintheamountfromline18ofForm1A(line7ofFormWI-Z)online21ofForm1A(line9ofFormWI-Z).

• Iftheamountonline12ofForm1A(line1ofFormWI-Z)ismore than $18,000 but less than $19,000, use theworksheetonthispagetocomputeyourworkingfamiliestaxcredit.

• Iftheamountonline12ofForm1A(line1ofFormWI-Z)is$19,000ormore,leaveline21blank(line9ofFormWI-Z).You do not qualify for theworking families taxcredit.

nLine 22 Married Couple CreditYoumaybeabletoclaimthemarriedcouplecreditif:• Youaremarriedfilingajointreturn,and• Youandyourspousearebothemployed.

Fill in thescheduleonpage2ofForm1Atofigureyourcredit.Each spousemust list his or her earned incomeseparatelyincolumn(A)or(B)oftheschedule.“Earnedincome” includes taxablewages,salaries, tips,disabilityincome treated aswages, scholarships or fellowships(onlyamounts reportedonaW-2),andotheremployeecompensation. Earned income that is not taxable toWisconsincannotbeusedincomputingthecredit.

ExampleYouareamemberoftheNationalGuardandwerecalledtoactiveduty.Youclaimedasubtractiononline1ofForm1Afortheamountofmilitarypayyoureceivedforthetimeduringwhichyouwereonactiveduty.Because thismilitarypayisnottaxabletoWisconsin,itcannotbeusedwhencomputingthemarriedcouplecredit.

Earned income does not include interest, dividends,unemploymentcompensation,IRAdistributions,deferredcompensation,pensions,annuities,orincomethatisnottaxabletoWisconsin.Donotconsidermaritalpropertylaws,maritalpropertyagreements,orunilateral statements infiguringeachspouse’searnedincome.

Caution Earnedincomeisgenerallytheamountshownonline1ofForm1A.However,thefollowingitemsthatmaybeincludedonline1ofForm1Acannotbeusedincomputingthe credit: deferred compensation; and scholarship andfellowshipincomenotreportedonaW-2.

Fillintheamountofyourcreditfromline6ofthescheduleonline22ofForm1A.Themaximumcreditallowableis$480.

Line Instructions

Working Families Tax Credit WorksheetDonotcompletethisworksheetif:• Line12ofForm1Aorline1ofFormWI-Zis$9,000orless ($18,000orlessifmarriedfilingajointreturn).• Line12ofForm1Aorline1ofFormWI-Zis$10,000ormore ($19,000ormoreifmarriedfilingajointreturn).• Youmaybeclaimedasadependentonanotherperson’sreturn.

1. Amountfromline18ofForm1A (line7ofFormWI-Z). . . . . . . . . . . 1.2. Totalcreditsfromlines19,20a, and20bofForm1A(lines8aand 8bofFormWI-Z). . . . . . . . . . . . . . 2.3. Subtractline2fromline1 . . . . . . . 3.4. Fillin$10,000 ($19,000ifmarried filingajointreturn). . . . . . . . 4.5. Fillinamountfrom line12ofForm1A (line1ofFormWI-Z). . . . . . 5.6. Subtractline5fromline4 . . 6.7. Divideline6byonethousand (1,000).Fillindecimalamount. . . . 7. .8. Multiplyline3byline7.Thisisyour workingfamiliestaxcredit.Fillin thisamountonline21ofForm1A (line9ofFormWI-Z). . . . . . . . . . . 8.

15Line Instructions

nLine 26 (Line 13 of Form WI-Z) Sales and Use Tax Due on Internet, Mail Order, or Other Out-of-State PurchasesDidyoumakeanytaxablepurchasesfromout-of-statefirmsduring2013onwhichsalesandusetaxwasnotcharged?Ifyes,youmust reportWisconsinsalesanduse taxonthesepurchasesonline26(line13ofFormWI-Z)iftheywerestored,used,orconsumedinWisconsin.YoumustalsoreportsalesandusetaxontaxablepurchasesfromaretailerlocatedinanothercountryregardlessofwhetheryouwerechargedanytaxforthatcountryoranydutybytheU.S.CustomsService.

Taxable purchases include furniture, carpet, clothing,computers, books,CDs,DVDs, cassettes, video tapes,certain digital goods (e.g., greeting cards, video games,music, and books, transferred electronically), artwork,antiques, jewelry, coins purchased formore than facevalue,etc.

ExampleYoupurchased$300ofclothingthroughacatalogorovertheInternet.Nosalesandusetaxwascharged.Theclothingwasdeliveredinacountywitha5%salesandusetaxrate.Youowe$15Wisconsintax($300x5%=$15)onthispurchase.

CompletetheworksheetbelowtodeterminewhetheryouareliableforWisconsinsalesandusetax.

Worksheet for ComputingWisconsin Sales and Use Tax

1. Totalpurchasessubjectto Wisconsinsalesandusetax (i.e.,purchasesonwhich nosalesandusetaxwas chargedbytheseller). . . . . . . . . . 1. .00 2. Salesandusetaxrate (seeratechartbelow). . . . . . . . . . 2. x % 3. Amountofsalesandusetaxdue (line1multipliedbytaxrateon line2).Roundthisamountto thenearestdollarandfillinon line26ofForm1A(line13of FormWI-Z). . . . . . . . . . . . . . . . . . 3. .00

If youdonot includeanamounton line26 (line13ofFormWI-Z),placeacheckmarkinthespaceprovidedtocertifythatyoudonotoweanysalesorusetax.Onlyreturnscertifiedas“nousetaxdue”willberecognizedasfilingasales/usetaxreturn.

nLine 27 DonationsYoumaydesignateamountsasadonationtooneormoreof the programs listed on lines27a through 27j. Yourdonationwilleitherreduceyourrefundorbeaddedtotaxdue.Addtheamountsonlines27athrough27jandfillinthetotalonline27k.

Line 27a Endangered Resources Donation Withyourgift,theEndangeredResourcesProgramworkstoprotectand manage native plant and animal species, naturalcommunities and other natural features. Gifts up to apredeterminedamountwillbematchedbystategeneralpurposerevenue.Fill in theamountyouwant todonateonline27a.

Line 27b Packers Football Stadium Donation YourPacker football stadiumdonationwill beused formain-tenanceandoperatingcostsof theprofessional footballstadiuminGreenBay.Fillintheamountyouwanttodonateonline27b.

Line 27c Cancer Research Donation Your cancerresearch donationwill be divided equally between theMedicalCollegeofWisconsin,Inc.,andtheUniversityofWisconsinCarboneCancerCenter for cancer researchprojects.Fillintheamountyouwanttodonateonline27c.

Line 27d Veterans Trust Fund Donation YourdonationtotheVeteransTrustFundwillbeusedbytheWisconsinDepartmentofVeteransAffairsforthebenefitofveteransortheirdependents.Fillintheamountyouwanttodonateonline27d.

Line 27e Multiple Sclerosis Donation DonationswillbeforwardedtotheNationalMultipleSclerosisSocietytobedistributedtoentitieslocatedinWisconsinthatoperatehealth-related programs for people inWisconsin withmultiplesclerosis.Fill intheamountyouwanttodonateonline27e.

Line 27f Firefighters Memorial Youmay donate anamounttowardsafirefightersmemorial.Fillintheamountyouwanttodonateonline27f.

Line 27g Military Family Relief Fund TheWisconsinDepartmentofMilitaryAffairswillusedonationstothemilitaryfamilyrelieffundtoprovidefinancialaidtoeligiblemembersoftheimmediatefamily(spouseanddependentchildren)ofmembersoftheU.S.armedforcesortheNationalGuardwhoareresidentsofWisconsinservingonactivedutyintheU.S.armedforces.Fill intheamountyouwanttodonateonline27g.

Sales and Use Tax Rate Chart

InallWisconsincountiesexceptthoseshowninathroughcbelow,thetaxratewas5.5%forallof2013.

a. Ifstorage,use,orconsumption in2013was inoneofthefollowingcounties,thetaxratewas5.6%:

Milwaukee Ozaukee Washington

b. Ifstorage,use,orconsumption in2013was inoneofthefollowingcounties,thetaxratewas5.1%:

Racine Waukesha

c. Ifstorage,use,orconsumption in2013was inoneofthefollowingcounties,thetaxratewas5%:

Calumet Menominee Winnebago Kewaunee Outagamie Manitowoc Sheboygan

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Line 27h Second Harvest / Feeding America Yourdonationtothefoodbankssupportseffortstofeedthehungryandwillbedividedasfollows:65%toFeedingAmericaEasternWisconsin(locatedinMilwaukee);20%toSecondHarvestFoodbank of SouthernWisconsin (located inMadison);and15%toFeedMyPeople(locatedinEauClaire).Thefoodbanksprovidefoodtofoodpantries,mealprograms,shelters,andsoupkitchensthroughoutthestate.Fillintheamountyouwanttodonateonline27h.

Line 27i Red Cross Wisconsin Disaster Relief YoumaydonateanamounttotheAmericanRedCrossforitsWisconsinDisasterReliefFund.Fillintheamountyouwanttodonateonline27i.

Line 27j Special OlympicsYoumaydonateanamounttoSpecialOlympicsWisconsin,Inc.Fillintheamountyouwanttodonateonline27j.

nLine 29 Wisconsin Income Tax WithheldAddtheWisconsin incometaxwithheldshownonyourwithholdingstatements.WisconsintaxwithheldisshowninBox17ofFormW-2orBox12ofForm1099-R,butonlyifWisconsinisthestateidentifiedinBox15ofFormW-2orBox13ofForm1099-R.Fillinthetotalonline29.Enclosereadablecopiesofyourwithholdingstatements.EncloseForm1099-RonlyifWisconsinincometaxwaswithheld.

DONOT:• claimcreditfortaxwithheldforotherstates.• claimamountsmarkedsocialsecurityorMedicaretaxwithheld.

• claimcreditforfederaltaxwithheld.• includewithholdingstatementsfromothertaxyears.• writeonorchangeorattempttocorrecttheamountsonyourwithholdingstatements.

Itisyourresponsibilitytoensurethatyouremployerorotherpayerhasprovidedwithholdingstatementsthat:1. Areclearandeasytoread.2. ShowwithholdingwaspaidtoWisconsin.

If you do not have awithholding statement or need acorrectedstatement,contactyouremployerorotherpayer.

nLine 30 2013 Estimated Tax Payments and Amount Applied from 2012 Return

FillinanypaymentsyoumadeonyourestimatedWisconsinincometax(Form1-ES)for2013.Includeanyoverpaymentfromyour2012returnthatyouwereallowedascredittoyour2013Wisconsinestimatedtax.

Check Your Estimated Tax PaymentsBeforefillinginline30,checktheamountofyourestimatedtaxpaymentsonthedepartment’swebsiteathttps://ww2.revenue.wi.gov/PaymentInquiry/request.html. Processing of your returnwillbedelayedifthereisadifferencebetweentheamountofestimatedtaxpaymentsyouclaimandtheamountthedepartmenthasonrecord.

Ifyouaremarriedfilingajointreturn,fillinthetotalof:• any separate estimated tax paymentsmade by eachspouse,

• anyjointestimatedtaxpayments,and• anyoverpaymentsfromyour2012returnsthatyouandyourspousewereallowedascreditto2013Wisconsinestimatedtax.

Followtheseinstructionsevenifyourspousediedin2013orin2014beforefilinga2013return.

Name Change If you changed your name because ofmarriage, divorce, etc., and youmade estimated taxpaymentsusingyourformername,encloseastatementwithForm1A.Onthestatement,explainallthepaymentsyouandyourspousemadefor2013andthename(s)andsocialsecuritynumber(s)underwhichyoumadethem.

nLine 31 Earned Income CreditIfyouqualifyforthefederalearnedincomecreditandyouhaveatleastonequalifyingchild,youalsoqualifyfortheWisconsinearnedincomecredit.However,youmusthavebeenalegalresidentofWisconsinfortheentireyear.

Ifyourecklesslyor fraudulentlyclaima falsecredit,youmaybeineligibletoclaimthecreditforupto10yearsandcouldalsooweapenalty.

Toclaim theWisconsinearned incomecredit, completethe followingstepsand fill in therequired information inthespacesprovidedonline31.

Step 1 Fill in thenumber of children whomeet therequirements of a “qualifying child” for purposes of thefederal earned income credit (see the instructions forearnedincomecredit inyourfederalreturnfordefinitionofa“qualifyingchild”).

Step 2 Fill in the federal earned income credit fromline 38a of your federal Form1040A or line 64a ofForm1040.

Step 3Fillinthepercentageratewhichappliestoyou. Number of Fill in this qualifying children percentage (see Step 1 above) rate 1 4% 2 11% 3ormore 34%

Step 4Multiplytheamountofyourfederalcredit(Step2)bythepercentagedeterminedinStep3.Fillintheresultonline31.ThisisyourWisconsincredit.

Enclose With Your ReturnEncloseacopyofyourfederal ScheduleEICwith Form1A. If you used a paidpreparer to complete your federal return, also enclosefederalForm8867.Failuretoprovidethismaydelayyourrefund.

17

NoteIftheIRSiscomputingyourfederalearnedincomecredit and you want the department to compute yourWisconsinearnedincomecreditforyou,fillinthenumberof qualifying children in the space provided on line31.WriteEIC in thespace to the rightof line31.Completeyourreturnthroughline33.Encloseacopyofyourfederalreturn(Form1040AorForm1040)withForm1A.

nLine 32 Homestead CreditIfyouareclaiminghomesteadcredit,fillinonline32theamountofyourcreditfromline19ofScheduleHorline14ofScheduleH-EZ,thehomesteadcreditclaimform.AttachyourcompletedScheduleHorH-EZtoForm1A.

NoteToseeifyoumayqualifyforhomesteadcredit,seetheSpecialInstructionsonpage21.

nLine 33 Eligible Veterans and Surviving Spouses Property Tax CreditWho May Claim the Credit An eligible unremarriedsurviving spouse or an eligible veteranmay claim theveteransandsurvivingspousespropertytaxcredit.

Ifyourecklesslyor fraudulentlyclaima falsecredit,youmaybeineligibletoclaimthecreditforupto10yearsandcouldalsooweapenalty.

An “eligible unremarried surviving spouse” means anunremarriedsurvivingspouseofanindividualwho:

• ServedonactivedutyintheU.S.armedforcesorinforcesincorporatedaspartof theU.S.armedforcesor intheNationalGuardorareservecomponentoftheU.S.armedforces,

• WasaresidentofWisconsinatthetimeofentryintoactiveserviceorwhohadbeenaresidentofWisconsinforanyconsecutive5-yearperiodafterentryintothatactivedutyservice,and

• Metoneofthefollowingconditions: 1. Died while on active duty and while a resident of

Wisconsin, 2. WasaresidentofWisconsinatthetimeofhisorher

deathandhadeitheraservice-connecteddisabilityratingof100%under38USC1114or1134ora100%disabilityratingbasedonindividualunemployability,or

3. InthecaseofanindividualwhoservedintheNationalGuardorareservecomponent,whilearesidentofWisconsindiedinthelineofdutywhileonactiveorinactivedutyfortrainingpurposes.

TheunremarriedsurvivingspousemustbecertifiedbytheWisconsinDepartmentofVeteransAffairs.

“Eligibleveteran”meansanindividualwhoiscertifiedbytheWisconsinDepartmentofVeteransAffairsasmeetingallofthefollowingconditions:

• ServedonactivedutyunderhonorableconditionsintheU.S.armedforcesorinforcesincorporatedintheU.S.armedforces.

• WasaresidentofWisconsinatthetimeofentryintoactiveserviceorwhohadbeenaresidentofWisconsinforanyconsecutive5-yearperiodafterentryintothatactivedutyservice.

• IscurrentlyaresidentofWisconsinforpurposesofreceivingveteransbenefits.

• Hasaservice-connecteddisabilityratingof100%under38USC1114or1134ora100%disabilityratingbasedonindividualunemployability.

Computing the CreditThecreditisequaltothepropertytaxesowedandpaidbytheclaimantduringtheyearontheclaimant’sprincipaldwellinginWisconsin.Thecreditisbasedonrealandpersonalpropertytaxes,exclusiveofspecialassessments,delinquentinterest,andchargesforservice.Donotincludeanypropertytaxesthatareproperlyincludableasatradeorbusinessexpense.Donotincludepropertytaxespaidwheretheclaimantdoesnothaveanownershipinterestintheproperty.

“Principal dwelling” means any dwelling and the landsurroundingitthatisreasonablynecessaryforuseofthedwellingasaprimarydwelling,butnotmorethanoneacre.It may include a part of a multidwelling or multipurposebuildingandapartofthelanduponwhichitisbuiltthatisusedastheprimarydwelling.

Completetheworksheetbelowifyourprincipaldwellingislocatedonmorethanoneacreofland.

Line Instructions

Worksheet If Property Tax Bill ShowsMore Than 1 Acre of Land

1. Assessedvalueofland(fromtaxbill) . . . 12. Numberofacresofland . . . . . . . . . . . . . 23. Divideline1byline2. . . . . . . . . . . . . . . 34. Assessedvalueofprincipalresidence. . 45. Addline3andline4 . . . . . . . . . . . . . . . . 56. Totalassessedvalueofalllandand improvements(fromtaxbill) . . . . . . . . . . 67. Divideline5byline6. . . . . . . . . . . . . . . 7 .

8. Netpropertytaxespaid. . . . . . . . . . . . . . 89. Multiplyline8byline7.Thisisthe amountofpropertytaxallowed forthecredit. . . . . . . . . . . . . . . . . . . . . . 9

18

Iftheprincipaldwellingisownedbytwoormorepersonsorentitiesasjointtenantsortenants-in-common,useonlythatpartofpropertytaxespaidthatreflectstheownershippercentageoftheclaimant.(SeeExceptionsbelow.)

Exceptions• MarriedfilingajointreturnIfpropertyisownedbyan

eligible veteran and his/her spouse as joint tenants,tenants-in-common,orasmaritalproperty,thecreditisbasedon100%ofpropertytaxespaidontheprincipaldwelling(subjecttotheoneacrelimitation).

• MarriednotfilingajointreturnIfpropertyisownedbyaneligibleveteranandhis/herspouseasjointtenants,tenants-in-common,orasmaritalproperty,eachspousemayclaimthecreditbasedontheirrespectiveowner-shipinterestintheeligibleveteran’sprincipaldwelling(subjecttotheoneacrelimitation).

Iftheprincipaldwellingissoldduringthetaxableyear,thepropertytaxesforthesellerandbuyeraretheamountofthetaxproratedtoeachintheclosingagreementpertainingtothesale.Ifnotprovidedintheclosingagreement,thetaxisproratedbetweenthesellerandbuyerinproportiontomonthsofownership.

Ifyouownedandlivedinamobilehomeasyourprincipaldwelling,“propertytaxes”includesmonthlymobilehomemunicipalpermitfeesyoupaidtothemunicipality.

Other Limitations Thecreditmustbeclaimedwithin4yearsoftheunextendedduedateofthereturn.Thecreditisnotallowedifyou,oryourspouse,claimtheschoolpropertytaxcredit,homesteadcredit,orfarmlandpreservationcredit.

Certification of Eligibility for the CreditIfyoudidnotclaimthecreditinaprioryear,beforeclaimingthecreditfor2013youmustrequestcertificationfromtheWisconsinDepartmentofVeteransAffairsindicatingthatyouqualifyforthecredit.UseFormWDVA2097(whichyoucanfindinWDVABrochureB0106)tosubmityourrequest,alongwithacopyoftheveteran’sDDForm214andVeteransAdministrationdisabilityawardletterand,ifapplicable,theveteran’sdeath certificate, amarriagecertificate, andacompletedcopyofFormWDVA0001(iftheveteranneverpreviouslysubmittedone).TheWDVA0001andthebrochureareavailablefromyourcountyveteransserviceofficerorontheInternetatdva.state.wi.us.Youmaysubmittheseformsandsupportingdocumentstoyourcountyveteransserviceofficerormailthemto:WisconsinDepartmentofVeteransAffairs,30WestMifflinSt.,POBox7843,MadisonWI53707-7843.TheWisconsinDepartmentofVeteransAffairswillsendyouacertificationofyoureligibility.

Note YoudonothavetoobtaincertificationfromtheWDVAfor2013ifyoupreviouslyreceivedacertificationforaprioryear. Ifyoustillqualify for thecredit,youmayclaimthecreditbutdonothavetoenclosecertification.

Enclosures Encloseacopyofyourpropertytaxbill,proofofpaymentmadein2013,andacopyofthecertification(if required) received fromtheWisconsinDepartmentofVeteransAffairswithyourreturn.

nLine 35 Amount You OverpaidIfline34ismorethanline28,completeline35todeterminetheamountyouoverpaid.

NoteIfyouwererequiredtomakeestimatedtaxpaymentsand you did not make such payments timely, youmayowewhatiscalled“underpaymentinterest.”Youmayoweunderpaymentinterestevenifyouareduearefund.Readthe line39 instructions tosee ifyouoweunderpaymentinterest.Ifyouoweunderpaymentinterestandyoushowanoverpaymentonline35,reducetheamountonline35bytheamountofunderpaymentinterestonline39.

nLine 36 RefundFill inon line36 theamount from line35 thatyouwantrefundedtoyou.

Note If youaredivorced, seeEnclosuresonpage20.Youmayberequiredtoencloseacopyofyourjudgmentofdivorcewithyourreturn.

nLine 37 Amount of Line 35 to be Applied to your 2014 Estimated TaxFill inon line37theamount, ifany,of theoverpaymentonline35youwantappliedtoyour2014estimatedtax.

nLine 38 Amount You OweIfline34islessthanline28,completeline38todeterminetheamountyouowe.

Iftheamountyouowewithyourreturnis$500ormoreoryoumadelateestimatedtaxpayments,seetheline39instructions.

To Pay Online Go to the department’s website athttps://tap.revenue.wi.gov/pay.Thisisafreeservice.

To Pay by Check or Money Order Makeyourcheckormoney order payable to theWisconsinDepartment ofRevenue.PaperclipittothefrontofyourForm1A.

If thenameof the taxpayerdoesnotmatch theprintednameonthecheck,printthetaxpayer’snameonthememolineofthecheck.

If you e-filed your return and are paying by check ormoneyorder,encloseyourpaymentwithFormEPV.MailFormEPV and your payment to the address shown onFormEPV.

Line Instructions

19

To Pay by Credit Card YoumayuseyourVisa®Card,MasterCard®,AmericanExpress®Card,orDiscover®Card.Topaybycreditcard,calltollfreeoraccessbyInternettheserviceproviderlistedbelow.Aconveniencefeeof2.5%(minimumof$1)willbechargedbytheserviceproviderbasedontheamountpaid.Youwillbetoldwhatthefeeisduringthetransactionandhavetheoptiontocontinueorcancelthetransaction.If you pay by credit card before filing your return, enteronpage1ofForm1Ainthebottomleftcornertheconfirmationnumberyouweregivenattheendofthetransactionandthetaxamountyoucharged.

OfficialPaymentsCorporation 1-800-2PAY-TAX(1-800-272-9829) 1-866-621-4109(CustomerService) officialpayments.com

Note If youdonotpay yourWisconsin income tax, thedepartmentmaycertifytheunpaidamounttotheTreasuryOffsetProgram.Underfederallaw,theU.S.DepartmentofTreasurymayreduce,oroffset,anyfederalincometaxrefundspayabletoyoubytheInternalRevenueService(IRS) to satisfy unpaid state income tax debts.Unpaidamountsremaineligibleforthisoffsetuntilpaid.

nLine 39 Underpayment InterestYoumay owe underpayment interest if the amount ofWisconsin income tax withheld from your wages waslessthanyourtaxliability,orifyouhadincomethatwasnot subject towithholding and you did notmake timelyestimated taxpayments.This is an interest charge thatapplieswhen you have not prepaid enough of your taxthroughwithholdingand/orestimatedtaxpayments.

Ingeneral,ineachquarteroftheyearyoushouldbepayingenoughtaxthroughwithholdingpaymentsandestimatedtax payments to cover the taxes you expect to owe forthe tax year. Formore information, see “EstimatedTaxPaymentsRequiredforNextYear”onpage21.

Underpaymentinterestappliesif:

• Line38isatleast$500anditismorethan10%ofthetaxshownonyourreturn,or

• Youdidnotpayenoughestimatedtaxbyanyoftheduedates.Thisistrueevenifyouareduearefund.

The“taxshownonyourreturn”istheamountonline25minustheamountsonlines31,32,and33.

Exceptions Youwill not owe underpayment interest ifyour2012taxreturnwasforataxyearof12fullmonths(orwouldhavebeenhadyoubeenrequiredtofile)ANDeitherofthefollowingapplies.1. You had no tax liability for 2012 and you were a

Wisconsinresidentforallof2012,or

2. Theamountsonlines29and30onyour2013returnareatleastasmuchasthetaxshownonyour2012return.Your estimated tax payments for 2013musthavebeenmadeontimeandfortherequiredamount.Thisexceptiondoesnotapplyifyoudidnotfilea2012Wisconsinreturn.

The tax shown on your 2012 return is the amount online25of2012Form1Aminustheamountsonlines31,32,and33.

Figuring Underpayment InterestIftheExceptionsabovedonotapply,seeSchedule Utofindoutifyouoweunderpaymentinterestandtofiguretheamountyouowe. Incertainsituations,youmaybeabletoloweryourinterest.SeetheScheduleUinstructions.

Fill in the underpayment interest fromScheduleU online39.Addtheamountoftheunderpaymentinteresttoanytaxdueandfillinthetotalonline38.Ifyouareduearefund,subtracttheunderpaymentinterestfromtheover-paymentonline35.EncloseScheduleUwithForm1A.

Fill in theexceptioncode in thespace to the leftofline39onlyifyouqualifyforanexception,areenclosinganapplicationforawaiver,orareusingtheannualizedincomeinstallmentmethod (PartIV of ScheduleU) to computeunderpayment interest.See theScheduleU instructionsfortheexceptioncodetouse.

nThird Party DesigneeIfyouwanttoallowataxpreparerortaxpreparationfirm,familymember,friend,oranyotherpersonyouchoosetodiscussyour2013taxreturnwiththedepartment,check“Yes” in the “ThirdPartyDesignee”areaof your return.Also,fillinthedesignee’sname,phonenumber,andanyfivedigitsthedesigneechoosesasapersonalidentifica-tionnumber(PIN).

Ifyoucheck “Yes,”you,andyourspouse if filinga jointreturn, are authorizing the department to discusswiththe designee any questions thatmay arise during theprocessing of your return.You are also authorizing thedesigneeto:

• Givethedepartmentanyinformationthatismissingfromyourreturn,

• Callthedepartmentforinformationabouttheprocessingofyourreturnorthestatusofyourrefundorpayment(s),and

• Respondtocertaindepartmentnoticesaboutmather-rors,offsets,andreturnpreparation.

Youarenotauthorizingthedesigneetoreceiveanyrefundcheck,bindyoutoanything(includinganyadditionaltaxliability),orotherwiserepresentyoubeforethedepartment.Ifyouwant toexpand thedesignee’sauthorization,youmustsubmitFormA-222(Power of Attorney).

Line Instructions

20 Line Instructions

Theauthorizationwillautomaticallyendnolaterthantheduedate(withoutregardtoextensions)forfilingyour2014taxreturn.ThisisApril15,2015,formostpeople.

nSign and Date Your ReturnForm1Aisnotconsideredavalidreturnunlessyousignit. If youare filinga joint return,yourspousemustalsosign.Alsofillinyourdaytimephonenumber.Keepacopyofyourreturnforyourrecords.

nEnclosuresForfasterrefunds,do not stapleyourreturn.

• Encloseacopyofeachofyourwithholdingstatements.

• Ifyouoweanamount,paper clipyourpaymenttothefrontofForm1A(unlesspayingbycreditcardoronline).

• Ifyouarefilingunderanextension,seeWhentoFile/ExtensionofTimetoFileonpage4foritemsyoumustenclose.

• If youareclaiming theearned incomecredit,encloseacopyoffederalScheduleEICwithForm1A.Alsoen-closefederalForm8867ifyouusedapaidpreparertocompleteyourfederalreturn.

• Ifyouclaimedhomesteadcredit,paperclipScheduleHorH-EZbehindForm1A.

• Persons divorced after June 20, 1996, who compute a refund –Ifyourdivorcedecreeapportionsanytaxliabilityowedtothedepartmenttoyourformerspouse,encloseacopyofthedecreewithyourForm1A(orWI-Z).Fillin“04”intheSpecialConditionsboxonpage1ofForms1AandWI-Z.Thiswillpreventyourrefundfrombeingappliedagainstsuchtaxliability.

• Persons divorced who file a joint return –Ifyourdivorcedecree apportions any refund to you or your formerspouse,orbetweenyouandyour formerspouse, thedepartmentwillissuetherefundtotheperson(s)towhomtherefund isawardedunder the termsof thedivorce.Encloseacopyoftheportionofyourdivorcedecreethatrelates to the tax refundwithyourForm1A(orWI-Z).Fill in“04” in theSpecialConditionsboxonpage1ofForms1AandWI-Z.

• IfyouarefilingfederalForm8379,Injured Spouse Claim and Allocation, enclosea copywith yourForm1A (orWI-Z).Fillin“05”intheSpecialConditionsboxonpage1ofForms1AandWI-Z.

nWhere to FileMailyourreturntotheWisconsinDepartmentofRevenue:

If: Usethisaddress

refund or POBox59no tax due MadisonWI53785-0001

tax is due POBox268 MadisonWI53790-0001

homestead POBox34credit claimed MadisonWI53786-0001

Envelopes without enough postage will be returned toyoubythepostoffice.Yourenvelopemayneedadditionalpostageifitcontainsmorethanfivepagesorisoversized(forexample, it isover¼” thick). Includeyourcompletereturnaddress.

Private Delivery Services You can use certain privatedeliveryservicesapprovedbytheIRStomeetthetimelyfilingrule.Theapprovedprivatedeliveryservicesarelistedin the instructions for your federal tax form. ItemsmustbedeliveredtoWisconsinDepartmentofRevenue,2135RimrockRd.,MadisonWI53713.PrivatedeliveryservicescannotdeliveritemstoPOboxes.Theprivatedeliveryser-vicecantellyouhowtogetwrittenproofofthemailingdate.

21Special Instructions

Fraudulent or Reckless Credit ClaimsFraudulentorrecklessclaimsforearnedincomecredit,homesteadcredit,ortheveteransandsurvivingspousespropertytaxcreditaresubjecttofilinglimitations.Ifyoufilea“fraudulentclaim,”youwillnotbeallowedtotakethecreditfor10years.“Fraudulentclaim”meansaclaimthatisfalseorexcessiveandfiledwithfraudulentintent.Ifyoufilea“recklessclaim,”youwillnotbeallowedtotake thecredit for2 years. “Reckless claim”meansaclaimthatwasimproper,duetorecklessor intentionaldisregard of income tax law or department rules andregulations.Youmayalsohavetopaypenalties.

Penalties for Not Filing Returns or Filing Incorrect ReturnsIf you do not file an income tax returnwhich you arerequired to file, or if you file an incorrect return dueto negligence or fraud, penalties and interestmay beassessedagainstyou.The interest rateondelinquenttaxesis18%peryear.Civilpenaltiescanbeasmuchas100%oftheamountoftaxnotreportedonthereturn.Criminalpenaltiesforfailingtofileorfilingafalsereturnincludeafineupto$10,000andimprisonment.

Estimated Tax Payments Required for Next Year?If your 2014Wisconsin income tax returnwill showataxbalanceduetothedepartmentof$500ormore,youmusteither:• Makeestimatedtaxpaymentsfor2014ininstallmentsbeginningApril15,2014,usingWisconsinForm1-ES,or

• Increasetheamountofincometaxwithheldfromyour2014pay.

Forexample,youmayhaveataxbalanceduewithyourreturnifyouhaveincomefromwhichWisconsintaxisnotwithheld.

Youmaybecharged interest if requiredestimated taxpaymentsarenotmade.Formoreinformation,contactourCustomerServiceBureauat(608)266-2486oranyDepartmentofRevenueoffice.

IfyoumustfileForm1-ESfor2014anddonotreceivea form in themail, go to the department’s websiteat revenue.wi.gov to obtain a personalized copy ofForm1-ES,orcontactanyDepartmentofRevenueoffice.

Wisconsin Homestead CreditWisconsin homestead credit provides direct relief tohomeownersandrenters.Youmayqualifyifyouwere:• Atleast18yearsoldonDecember31,2013,• AlegalresidentofWisconsinforallof2013,• Not claimed as a dependent on anyone’s 2013 taxreturn(unlessyouwere62orolderonDecember31,2013),

• Notlivingintax-exemptpublichousingforallof2013(Note Some exceptions apply to this rule and areexplainedintheinstructionsforthehomesteadcreditform),

• Not living in a nursing home and receivingmedicalassistance (TitleXIX) when you file for homestead,and

• Hadtotalhouseholdincome,includingwages,interest,socialsecurity,andincomefromcertainothersources,below$24,680in2013.

You may not claim homestead credit if you (or yourspouse) claim the veterans and surviving spousespropertytaxcredit.

Use ScheduleH or H-EZ to claim homestead credit.Seepage5forhowtogetScheduleHorH-EZ.Theseschedulesarealsoavailableatmanylibraries.

Internal Revenue Service AdjustmentsDid the InternalRevenueService adjust any of yourfederalincometaxreturns?Ifyes,youmayhavetonotifytheDepartmentofRevenueofsuchadjustments.YoumustnotifythedepartmentiftheadjustmentsaffectyourWisconsinincome,anycredit,ortaxpayable.

Thedepartmentmustbenotifiedwithin90daysaftertheadjustmentsarefinal.Youmustsubmitacopyofthefinalfederalauditreportbyeither:

(1)Includingitwithanamendedreturn(Form1X)thatreflectsthefederaladjustments,or

(2)Mailing the copy to:Wisconsin Department ofRevenue,AuditBureau,POBox8906,MadisonWI53708-8906.

Amended ReturnsIfyoufiledanamendedreturnwiththeInternalRevenueService,yougenerallymustalsofileanamendedWiscon-sinreturnwithin90days.YouneedtofileanamendedWisconsin return if thechangesaffectyourWisconsinincome,anycredit,ortaxpayable.UseForm1XtofileanamendedWisconsinreturn.

Youmaybeabletoelectronically file theForm1Xthroughthedepartment’sWisconsine-fileapplicationatrevenue.wi.govorthroughyoursoftwarepackage.

Armed Forces Personnel IfyouwereaWisconsinresidentonthedateyouenteredmilitaryservice,youremainaWisconsinresidentduringyour entire military career unless you take positiveactiontochangeyourlegalresidencetoanotherstate.Formoreinformation,getFactSheet1118,Income Tax Information for Active Military Personnel.

22 Special Instructions

Death of a TaxpayerAreturnforataxpayerwhodiedin2013shouldbefiledon thesameformthatwouldhavebeenused ifheorshehadlived.Includeonlytheincomereceivedbythetaxpayeruptothedateofdeath.

Ifthereisnoestatetoprobate,asurvivingheirmayfilethereturnforthepersonwhodied.Ifthereisanestate,thepersonalrepresentativefortheestatemustfilethereturn.Thepersonfilingthereturnshouldsignthereturnandindicatehisorherrelationshiptothepersonwhodied(forexample,“survivingheir”or“personalrepresentative”).

If the taxpayer did not have to file a return but paidestimatedtaxorhadtaxwithheld,areturnmustbefiledtogetarefund.

Ifyoufiledareturnonbehalfofadecedentandwereissuedarefund,butyouarenotabletocashtherefundcheck, complete Form 804, Claim for Decedent’s Wisconsin Income Tax Refund. Mail the completedformandrefundchecktothedepartment.

Ifyourspousediedduring2013andyoudidnotremarryin2013,youcanfileajointreturn.Youcanalsofileajointreturnifyourspousediedin2014beforefilinga2013return.A joint returnshouldshowyourspouse’s2013

incomebeforedeathandyour income forallof2013.Alsowrite“Filingassurvivingspouse”intheareawhereyousignthereturn.Ifsomeoneelseisthepersonalrep-resentative,heorshemustalsosign.

Ifthereturnforthedecedentisfiledassingleorheadofhousehold, fill in “06” in theSpecialConditionsboxandindicatethedateofdeathonthelineprovided.Ifajointreturnisbeingfiled,fillin“06”intheboxifitisthehusbandwhoisdeceasedandthedateofdeath.Ifitisthewifewhoisdeceased,fillin“07”intheboxandthedateofdeath.Ifbothspousesaredeceased,fillin“08”intheboxandbothdatesofdeath.

If your spouse died before 2013 and you have notremarried,youmustfileassingleor,ifqualified,asheadofhousehold.

Requesting Copies of Your ReturnsThe Department of Revenue will provide copies ofyourreturnsforprioryears.Personsrequestingcopiesshould complete FormP-521, Request for Copies of Previously Filed Tax Returns or Forms W‑2. Includeall required information and fee with FormP-521.FormP-521isavailablefromthedepartment’swebsiteatrevenue.wi.gov.

ParaayudagratuitaparaladeclaracióndesusimpuestosydeelCréditoporViviendaFamiliar, llameal“211”paraencontrarunsitiodeAsistenciadeVoluntariosparaImpuestos(VolunteerIncomeTaxAssistancetambiénconocidocomoVITA)cercadeusted.Muchoslugaresofrecenserviciosenespañol.

Pararespuestasalaspreguntassobreimpuestos,porfavorllameelDepartamentodeImpuestosal(608)266-2486paraimpuestosindividualesyal(608)266-2776paraimpuestosdenegocios.Oprimael“2”paraayudaenespañol.

Paramásinformación,visiterevenue.wi.gov,enelvinculo(link)“EnEspañol”ustedencontraráinformaciónsobreelCreditoporIngresodeTrabajo,informacióndelCréditoporViviendaFamiliar,ymuchomás–tododisponibleenespañol.

Servicio en Español

SECTION II – SCHOOL DISTRICTS OPERATING ONLY ELEMENTARY SCHOOLS

Note If you can’t identify your school district, contact your municipal clerk or local school for help.

SECTION I – SCHOOL DISTRICTS OPERATING HIGH SCHOOLS

*This is a “Union High School” district. Refer to Section II of this listing and determine the number of your elementary school district.

23

STEVENS POINT ............ 5607 STOCKBRIDGE ............... 5614 STOUGHTON .................. 5621 STRATFORD ................... 5628 STURGEON BAY ............. 5642 SUN PRAIRIE.................. 5656 SUPERIOR ...................... 5663 SURING .......................... 5670

THORP ............................ 5726 THREE LAKES ................ 5733 TIGERTON ...................... 5740 TOMAH ........................... 5747 TOMAHAWK .................... 5754 TOMORROW RIVER ....... 0126TRI-COUNTY .................. 4375 TURTLE LAKE................. 5810 TWO RIVERS .................. 5824

UNION GROVE UHS ......... * UNITY ............................. 0238

VALDERS ........................ 5866 VERONA ......................... 5901 VIROQUA ........................ 5985

WABENO......................... 5992 WASHBURN .................... 6027 WASHINGTON ................ 6069 WATERFORD UHS .............. * WATERLOO .................... 6118 WATERTOWN ................. 6125 WAUKESHA .................... 6174 WAUNAKEE .................... 6181 WAUPACA ....................... 6195 WAUPUN......................... 6216 WAUSAU ......................... 6223 WAUSAUKEE .................. 6230 WAUTOMA ...................... 6237WAUWATOSA.................. 6244 WAUZEKA-STEUBEN ..... 6251 WEBSTER ....................... 6293 WEST ALLIS.................... 6300 WEST BEND ................... 6307 WESTBY ......................... 6321 WEST DE PERE .............. 6328 WEST SALEM ................. 6370 WESTFIELD .................... 6335 WESTON ......................... 6354 WEYAUWEGA- FREMONT ................... 6384 WHITEFISH BAY ............. 6419 WHITEHALL .................... 6426 WHITE LAKE ................... 6440 WHITEWATER................. 6461 WHITNALL ...................... 6470 WILD ROSE .................... 6475 WILLIAMS BAY ................ 6482 WILMOT UHS .................... * WINNECONNE ................ 6608 WINTER .......................... 6615 WISCONSIN DELLS ........ 6678 WISCONSIN HEIGHTS ... 0469 WISCONSIN RAPIDS ...... 6685 WITTENBERG- BIRNAMWOOD ........... 6692 WONEWOC- UNION CENTER. ........ 6713 WRIGHTSTOWN ............. 6734

PESHTIGO ...................... 4305 PEWAUKEE .................... 4312 PHELPS .......................... 4330 PHILLIPS ........................ 4347 PITTSVILLE .................... 4368 PLATTEVILLE ................. 4389 PLUM CITY ..................... 4459 PLYMOUTH ..................... 4473 PORTAGE ....................... 4501 PORT EDWARDS ............ 4508 PORT WASHINGTON- SAUKVILLE ................. 4515 POTOSI ........................... 4529POYNETTE ..................... 4536 PRAIRIE DU CHIEN ........ 4543 PRAIRIE FARM ............... 4557 PRENTICE ...................... 4571 PRESCOTT ..................... 4578 PRINCETON ................... 4606 PULASKI ......................... 4613

RACINE ........................... 4620 RANDOLPH..................... 4634 RANDOM LAKE ............... 4641 REEDSBURG .................. 4753 REEDSVILLE .................. 4760 RHINELANDER ............... 4781 RIB LAKE ........................ 4795 RICE LAKE ...................... 4802 RICHLAND ...................... 4851 RIO ................................. 4865 RIPON AREA ................... 4872 RIVERDALE .................... 3850 RIVER FALLS .................. 4893RIVER RIDGE ................. 4904 RIVER VALLEY ............... 5523 ROSENDALE- BRANDON .................. 4956ROSHOLT ....................... 4963ROYALL .......................... 1673

SAINT CROIX CENTRAL .................... 2422 SAINT CROIX FALLS ...... 5019 SAINT FRANCIS ............. 5026 SAUK PRAIRIE ............... 5100 SENECA .......................... 5124 SEVASTOPOL ................. 5130 SEYMOUR ...................... 5138 SHAWANO ...................... 5264 SHEBOYGAN .................. 5271 SHEBOYGAN FALLS ....... 5278 SHELL LAKE ................... 5306 SHIOCTON...................... 5348 SHOREWOOD ................ 5355 SHULLSBURG ................ 5362 SIREN ............................. 5376 SLINGER ........................ 5390 SOLON SPRINGS ........... 5397 SOMERSET .................... 5432 SOUTH MILWAUKEE ...... 5439 SOUTH SHORE .............. 4522 SOUTHERN DOOR CO ... 5457 SOUTHWESTERN WISCONSIN ................ 2485 SPARTA ........................... 5460 SPENCER ....................... 5467 SPOONER ...................... 5474 SPRING VALLEY ............. 5586 STANLEY-BOYD .............. 5593

MCFARLAND .................. 3381 MEDFORD ...................... 3409 MELLEN .......................... 3427 MELROSE-MINDORO ..... 3428 MENASHA ....................... 3430 MENOMINEE INDIAN ...... 3434MENOMONEE FALLS ..... 3437 MENOMONIE .................. 3444 MEQUON- THIENSVILLE .............. 3479 MERCER ......................... 3484 MERRILL ......................... 3500 MIDDLETON-CROSS PLAINS ....................... 3549 MILTON ........................... 3612 MILWAUKEE ................... 3619 MINERAL POINT ............. 3633 MISHICOT ....................... 3661 MONDOVI ....................... 3668 MONONA GROVE ........... 3675 MONROE ........................ 3682 MONTELLO ..................... 3689 MONTICELLO ................. 3696 MOSINEE ........................ 3787 MOUNT HOREB .............. 3794 MUKWONAGO ................ 3822 MUSKEGO-NORWAY ...... 3857

NECEDAH ....................... 3871 NEENAH ......................... 3892 NEILLSVILLE .................. 3899 NEKOOSA ....................... 3906 NEW AUBURN ................ 3920 NEW BERLIN .................. 3925 NEW GLARUS................. 3934 NEW HOLSTEIN ............. 3941NEW LISBON .................. 3948 NEW LONDON ................ 3955 NEW RICHMOND ............ 3962 NIAGARA ........................ 3969 NICOLET UHS................... * NORRIS .......................... 3976 NORTH CRAWFORD ...... 2016 NORTH FOND DU LAC ... 3983 NORTHERN OZAUKEE ... 1945 NORTHLAND PINES ....... 1526 NORTHWOOD ................ 3654 NORWALK-ONTARIO- WILTON....................... 3990

OAK CREEK- FRANKLIN ................... 4018 OAKFIELD ....................... 4025 OCONOMOWOC ............. 4060 OCONTO ......................... 4067 OCONTO FALLS ............. 4074 OMRO ............................. 4088 ONALASKA ..................... 4095 OOSTBURG .................... 4137 OREGON ........................ 4144 OSCEOLA ....................... 4165 OSHKOSH ...................... 4179 OSSEO-FAIRCHILD ........ 4186 OWEN-WITHEE .............. 4207

PALMYRA-EAGLE ........... 4221 PARDEEVILLE ................ 4228 PARKVIEW ...................... 4151 PECATONICA .................. 0490 PEPIN ............................. 4270

GREENFIELD .................. 2303 GREEN LAKE .................. 2310 GREENWOOD ................ 2394GRESHAM ...................... 2415

HAMILTON ...................... 2420 HARTFORD UHS ............... * HAYWARD ...................... 2478 HIGHLAND ...................... 2527 HILBERT ......................... 2534 HILLSBORO .................... 2541 HOLMEN ......................... 2562 HORICON ....................... 2576 HORTONVILLE AREA...... 2583 HOWARD-SUAMICO ....... 2604 HOWARDS GROVE......... 2605 HUDSON ......................... 2611 HURLEY .......................... 2618 HUSTISFORD ................. 2625

INDEPENDENCE ............ 2632 IOLA-SCANDINAVIA ........ 2639 IOWA-GRANT ................. 2646 ITHACA ........................... 2660

JANESVILLE ................... 2695 JEFFERSON ................... 2702 JOHNSON CREEK .......... 2730 JUDA ............................... 2737

KAUKAUNA ..................... 2758 KENOSHA ....................... 2793 KETTLE MORAINE .......... 1376 KEWASKUM .................... 2800 KEWAUNEE .................... 2814 KICKAPOO ...................... 5960 KIEL ................................ 2828 KIMBERLY....................... 2835 KOHLER ......................... 2842

LA CROSSE .................... 2849 LADYSMITH .................... 2856 LA FARGE ....................... 2863 LAKE GENEVA- GENOA CITY UHS ........ * LAKE HOLCOMBE .......... 2891 LAKELAND UHS ............... * LAKE MILLS .................... 2898 LANCASTER ................... 2912 LAONA ............................ 2940 LENA ............................... 2961 LITTLE CHUTE ............... 3129 LODI................................ 3150 LOMIRA ........................... 3171 LOYAL ............................. 3206 LUCK .............................. 3213 LUXEMBURG-CASCO ..... 3220

MADISON ........................ 3269 MANAWA ......................... 3276MANITOWOC .................. 3290 MAPLE ............................ 3297 MARATHON CITY ........... 3304 MARINETTE .................... 3311 MARION .......................... 3318 MARKESAN .................... 3325 MARSHALL ..................... 3332 MARSHFIELD ................. 3339 MAUSTON....................... 3360 MAYVILLE ....................... 3367

CLEAR LAKE .................. 1127 CLINTON......................... 1134 CLINTONVILLE ............... 1141 COCHRANE- FOUNTAIN CITY ......... 1155 COLBY ............................ 1162 COLEMAN ....................... 1169 COLFAX .......................... 1176 COLUMBUS .................... 1183 CORNELL........................ 1204 CRANDON ...................... 1218 CRIVITZ .......................... 1232 CUBA CITY ..................... 1246 CUDAHY ......................... 1253 CUMBERLAND ................ 1260

D C EVEREST ................. 4970 DARLINGTON ................. 1295 DEERFIELD .................... 1309 DE FOREST .................... 1316 DELAVAN-DARIEN .......... 1380 DENMARK ...................... 1407 DE PERE ........................ 1414 DE SOTO ........................ 1421DODGELAND .................. 2744 DODGEVILLE .................. 1428 DRUMMOND ................... 1491 DURAND ......................... 1499

EAST TROY .................... 1540 EAU CLAIRE ................... 1554 EDGAR ........................... 1561 EDGERTON .................... 1568 ELCHO ............................ 1582 ELEVA-STRUM ............... 1600 ELKHART LAKE- GLENBEULAH............. 1631 ELKHORN ....................... 1638 ELK MOUND ................... 1645 ELLSWORTH .................. 1659 ELMBROOK .................... 0714 ELMWOOD...................... 1666 EVANSVILLE ................... 1694

FALL CREEK ................... 1729 FALL RIVER .................... 1736 FENNIMORE ................... 1813 FLAMBEAU ..................... 5757 FLORENCE CO ............... 1855 FOND DU LAC ................ 1862 FORT ATKINSON ............ 1883 FRANKLIN ....................... 1900FREDERIC ...................... 1939 FREEDOM ...................... 1953

GALESVILLE-ETTRICK- TREMPEALEAU .......... 2009 GERMANTOWN .............. 2058 GIBRALTAR ..................... 2114 GILLETT .......................... 2128 GILMAN .......................... 2135 GILMANTON ................... 2142 GLENWOOD CITY .......... 2198 GOODMAN- ARMSTRONG.............. 2212 GRAFTON ....................... 2217 GRANTON....................... 2226 GRANTSBURG ............... 2233 GREEN BAY .................... 2289 GREENDALE .................. 2296

ABBOTSFORD ................ 0007ADAMS-FRIENDSHIP ..... 0014ALBANY .......................... 0063ALGOMA ......................... 0070ALMA .............................. 0084ALMA CENTER ............... 0091 ALMOND- BANCROFT ................. 0105 ALTOONA ........................ 0112 AMERY............................ 0119 ANTIGO .......................... 0140 APPLETON ..................... 0147 ARCADIA ........................ 0154 ARGYLE .......................... 0161 ARROWHEAD UHS ........... * ASHLAND ....................... 0170 ASHWAUBENON............. 0182 ATHENS .......................... 0196 AUBURNDALE ................ 0203 AUGUSTA ....................... 0217

BALDWIN-WOODVILLE .. 0231 BANGOR ......................... 0245 BARABOO ....................... 0280 BARNEVELD ................... 0287 BARRON ......................... 0308 BAYFIELD ....................... 0315 BEAVER DAM ................. 0336 BEECHER-DUNBAR- PEMBINE .................... 4263 BELLEVILLE ................... 0350 BELMONT ....................... 0364 BELOIT ........................... 0413 BELOIT TURNER ............ 0422 BENTON ......................... 0427 BERLIN ........................... 0434 BIG FOOT UHS .................. * BIRCHWOOD .................. 0441 BLACK HAWK ................. 2240 BLACK RIVER FALLS ..... 0476 BLAIR-TAYLOR ............... 0485 BLOOMER ...................... 0497 BONDUEL ....................... 0602 BOSCOBEL AREA ........... 0609 BOWLER ......................... 0623 BOYCEVILLE .................. 0637 BRILLION ........................ 0658 BRODHEAD .................... 0700 BROWN DEER ................ 0721 BRUCE ............................ 0735 BURLINGTON ................. 0777 BUTTERNUT ................... 0840

CADOTT.......................... 0870 CAMBRIA-FRIESLAND ... 0882 CAMBRIDGE ................... 0896 CAMERON ...................... 0903 CAMPBELLSPORT .......... 0910 CASHTON ....................... 0980 CASSVILLE ..................... 0994 CEDARBURG .................. 1015 CEDAR GROVE- BELGIUM .................... 1029 CENTRAL/WESTOSHA ..... * CHEQUAMEGON ............ 1071CHETEK- WEYERHAEUSER ...... 1080CHILTON ......................... 1085 CHIPPEWA FALLS .......... 1092 CLAYTON ........................ 1120

Appearing below is an alphabetical listing of Wisconsin school districts. Refer to this listing and find the number of the district in which you lived on December 31, 2013. Fill in this number in the name and address area of your return. Failure to include your school district number may delay the processing of your return and any refund due.

The listing is divided into two sections. SECTION I lists all districts which operate high schools. SECTION II lists those districts which operate schools having only elementary grades.

Your school district will generally be the name of the municipality where the public high school is located which any children at your home would be entitled to attend. However, if such high school is a “union high school,” refer to SECTION II and find the number of your elementary district.

The listing has the names of the school districts only to help you find your district number. Don’t write in the name of your school district or

the name of any specific school. Fill in only your school district’s number on the school district line in the name and address area of your return. For example: 1. If you lived in the city of Milwaukee, you will fill in the number 3619

on the school district line. 2. If you lived in the city of Hartford, you would refer to Section II and

find the number 2443, which is the number for Jt. No. 1 Hartford elementary district.

The following are other factors to be considered in determining your school district number: 1. If you lived in one school district but worked in another, fill in the

district number where you lived. 2. If you were temporarily living away from your permanent home, fill

in the district number of your permanent home.

WISCONSIN SCHOOL DISTRICT NUMBER

GLENDALE- RIVER HILLS ............... 2184 HARTFORD, JT #1 ......... 2443 HARTLAND- LAKESIDE, JT #3 ........ 2460 HERMAN, #22 ................ 2523 LAC DU FLAMBEAU, #1 ........... 1848 LAKE COUNTRY ............. 3862

LAKE GENEVA, JT #1 .... 2885 LINN, JT #4 .................... 3087 LINN, JT #6 .................... 3094 MAPLE DALE- INDIAN HILL ................ 1897MERTON COMMUNITY .. 3528 MINOCQUA, JT #1 ......... 3640NEOSHO, JT #3 ............. 3913NORTH CAPE ................. 4690

NORTH LAKE .................. 3514NORTH LAKELAND ........ 0616 NORWAY, JT #7 ............. 4011 PARIS, JT #1 .................. 4235 RANDALL, JT #1 ............ 4627 RAYMOND, #14 .............. 4686 RICHFIELD, JT #1 .......... 4820 RICHMOND ..................... 3122

RUBICON, JT #6 ............ 4998 SALEM ........................... 5068SHARON, JT #11 ............ 5258 SILVER LAKE, JT #1 ...... 5369 STONE BANK.................. 3542 SWALLOW ..................... 3510 TREVOR-WILMOT ......... 5780TWIN LAKES, #4 ............ 5817

UNION GROVE, JT #1 .... 5859 WALWORTH, JT #1 ........ 6022 WASHINGTON- CALDWELL .................. 6104WATERFORD, JT #1 ....... 6113 WHEATLAND, JT #1 ....... 6412 WOODRUFF, JT #1 ........ 6720 YORKVILLE, JT #2 ......... 6748

BRIGHTON, #1 ................ 0657 BRISTOL, #1 .................. 0665 DOVER, #1 ..................... 1449 ERIN .............................. 1687 FONTANA, JT #8 ............ 1870 FOX POINT, JT #2 .......... 1890 FRIESS LAKE ................. 4843GENEVA, JT #4 .............. 2044 GENOA CITY, JT #2 ....... 2051

School District No. School District No. School District No. School District No. School District No. School District No.

continued on page 25

8,000 8,100 354 354 8,100 8,200 359 359 8,200 8,300 363 363 8,300 8,400 367 367 8,400 8,500 372 372

8,500 8,600 376 376 8,600 8,700 381 381 8,700 8,800 385 385 8,800 8,900 389 389 8,900 9,000 394 394

9,000 9,100 398 398 9,100 9,200 403 403 9,200 9,300 407 407 9,300 9,400 411 411 9,400 9,500 416 416

9,500 9,600 420 420 9,600 9,700 425 425 9,700 9,800 429 429 9,800 9,900 433 433 9,900 10,000 438 438

10,000 10,100 442 442 10,100 10,200 447 447 10,200 10,300 451 451 10,300 10,400 455 455 10,400 10,500 460 460

10,500 10,600 464 464 10,600 10,700 469 469 10,700 10,800 473 473 10,800 10,900 479 477 10,900 11,000 485 482

11,000 11,100 491 486 11,100 11,200 496 491 11,200 11,300 502 495 11,300 11,400 508 499 11,400 11,500 514 504

11,500 11,600 520 508 11,600 11,700 526 513 11,700 11,800 531 517 11,800 11,900 537 521 11,900 12,000 543 526

If Form 1A, line 17 or Form WI-Z, line 6 is – And you are –

Single or Married But headof filing At less household jointly least than Your tax is–

If Form 1A, line 17 or Form WI-Z, line 6 is – And you are –

Single or Married But headof filing At less household jointly least than Your tax is–

0 20 0 0 20 40 1 1 40 100 3 3 100 200 7 7 200 300 11 11 300 400 15 15 400 500 20 20

500 600 24 24 600 700 29 29 700 800 33 33 800 900 37 37 900 1,000 42 42

1,000 1,100 46 46 1,100 1,200 51 51 1,200 1,300 55 55 1,300 1,400 59 59 1,400 1,500 64 64

1,500 1,600 68 68 1,600 1,700 73 73 1,700 1,800 77 77 1,800 1,900 81 81 1,900 2,000 86 86

2,000 2,100 90 90 2,100 2,200 95 95 2,200 2,300 99 99 2,300 2,400 103 103 2,400 2,500 108 108

2,500 2,600 112 112 2,600 2,700 117 117 2,700 2,800 121 121 2,800 2,900 125 125 2,900 3,000 130 130

3,000 3,100 134 134 3,100 3,200 139 139 3,200 3,300 143 143 3,300 3,400 147 147 3,400 3,500 152 152

3,500 3,600 156 156 3,600 3,700 161 161 3,700 3,800 165 165 3,800 3,900 169 169 3,900 4,000 174 174

4,000 4,100 178 178 4,100 4,200 183 183 4,200 4,300 187 187 4,300 4,400 191 191 4,400 4,500 196 196

4,500 4,600 200 200 4,600 4,700 205 205 4,700 4,800 209 209 4,800 4,900 213 213 4,900 5,000 218 218

5,000 5,100 222 222 5,100 5,200 227 227 5,200 5,300 231 231 5,300 5,400 235 235 5,400 5,500 240 240

5,500 5,600 244 244 5,600 5,700 249 249 5,700 5,800 253 253 5,800 5,900 257 257 5,900 6,000 262 262

6,000 6,100 266 266 6,100 6,200 271 271 6,200 6,300 275 275 6,300 6,400 279 279 6,400 6,500 284 284

6,500 6,600 288 288 6,600 6,700 293 293 6,700 6,800 297 297 6,800 6,900 301 301 6,900 7,000 306 306

7,000 7,100 310 310 7,100 7,200 315 315 7,200 7,300 319 319 7,300 7,400 323 323 7,400 7,500 328 328

7,500 7,600 332 332 7,600 7,700 337 337 7,700 7,800 341 341 7,800 7,900 345 345 7,900 8,000 350 350

2,000 6,000 10,000

24

Example:Mr.andMrs.Smitharefilinga joint return.Their taxableincomeonline17ofForm1Ais$28,653.First,theyfindthe$28,000headinginthetable.Thentheyfindthe$28,600-28,700incomeline.Next, they find the column formarried filing jointly and read downthecolumn.Theamountshownwheretheincomelineandthefilingstatus column meet is $1,467. This is the tax amount they must write on line 18 of their return.

2013 Tax Table for Forms 1A and WI-Z FilersUse this Tax Table if your taxable income is less than $100,000. If $100,000 or more, use the Tax Computation Worksheet on page 30.

If Form 1A, line 17 or Form WI-Z, line 6 is – And you are –

Single or Married But headof filing At less household jointly least than Your tax is–

28,500 28,600 1,543 1,461 28,600 28,700 1,549 1,467 28,700 28,800 1,555 1,473 28,800 28,900 1,562 1,479 28,900 29,000 1,568 1,486

4,000 8,000

1,000 5,000 9,000

3,000 7,000 11,000

If Form 1A, line 17 or Form WI-Z, line 6 is – And you are –

Single or Married But headof filing At less household jointly least than Your tax is–

If Form 1A, line 17 or Form WI-Z, line 6 is – And you are –

Single or Married But headof filing At less household jointly least than Your tax is–

12,000 12,100 549 530 12,100 12,200 555 535 12,200 12,300 561 539 12,300 12,400 566 543 12,400 12,500 572 548

12,500 12,600 578 552 12,600 12,700 584 557 12,700 12,800 590 561 12,800 12,900 596 565 12,900 13,000 601 570

13,000 13,100 607 574 13,100 13,200 613 579 13,200 13,300 619 583 13,300 13,400 625 587 13,400 13,500 631 592

13,500 13,600 637 596 13,600 13,700 642 601 13,700 13,800 648 605 13,800 13,900 654 609 13,900 14,000 660 614

14,000 14,100 666 618 14,100 14,200 672 623 14,200 14,300 677 627 14,300 14,400 683 632 14,400 14,500 689 638

14,500 14,600 695 643 14,600 14,700 701 649 14,700 14,800 707 655 14,800 14,900 712 661 14,900 15,000 718 667

15,000 15,100 724 673 15,100 15,200 730 678 15,200 15,300 736 684 15,300 15,400 742 690 15,400 15,500 747 696

15,500 15,600 753 702 15,600 15,700 759 708 15,700 15,800 765 713 15,800 15,900 771 719 15,900 16,000 777 725

16,000 16,100 783 731 16,100 16,200 788 737 16,200 16,300 794 743 16,300 16,400 800 748 16,400 16,500 806 754

16,500 16,600 812 760 16,600 16,700 818 766 16,700 16,800 823 772 16,800 16,900 829 778 16,900 17,000 835 784

17,000 17,100 841 789 17,100 17,200 847 795 17,200 17,300 853 801 17,300 17,400 858 807 17,400 17,500 864 813

17,500 17,600 870 819 17,600 17,700 876 824 17,700 17,800 882 830 17,800 17,900 888 836 17,900 18,000 893 842

18,000 18,100 899 848 18,100 18,200 905 854 18,200 18,300 911 859 18,300 18,400 917 865 18,400 18,500 923 871

18,500 18,600 929 877 18,600 18,700 934 883 18,700 18,800 940 889 18,800 18,900 946 894 18,900 19,000 952 900

19,000 19,100 958 906 19,100 19,200 964 912 19,200 19,300 969 918 19,300 19,400 975 924 19,400 19,500 981 930

19,500 19,600 987 935 19,600 19,700 993 941 19,700 19,800 999 947 19,800 19,900 1,004 953 19,900 20,000 1,010 959

20,000 20,100 1,016 965 20,100 20,200 1,022 970 20,200 20,300 1,028 976 20,300 20,400 1,034 982 20,400 20,500 1,039 988

20,500 20,600 1,045 994 20,600 20,700 1,051 1,000 20,700 20,800 1,057 1,005 20,800 20,900 1,063 1,011 20,900 21,000 1,069 1,017

21,000 21,100 1,075 1,023 21,100 21,200 1,080 1,029 21,200 21,300 1,086 1,035 21,300 21,400 1,092 1,040 21,400 21,500 1,098 1,046

21,500 21,600 1,104 1,052 21,600 21,700 1,110 1,058 21,700 21,800 1,117 1,064 21,800 21,900 1,123 1,070 21,900 22,000 1,129 1,076

22,000 22,100 1,135 1,081 22,100 22,200 1,142 1,087 22,200 22,300 1,148 1,093 22,300 22,400 1,154 1,099 22,400 22,500 1,160 1,105

22,500 22,600 1,167 1,111 22,600 22,700 1,173 1,116 22,700 22,800 1,179 1,122 22,800 22,900 1,185 1,128 22,900 23,000 1,192 1,134

23,000 23,100 1,198 1,140 23,100 23,200 1,204 1,146 23,200 23,300 1,211 1,151 23,300 23,400 1,217 1,157 23,400 23,500 1,223 1,163

23,500 23,600 1,229 1,169 23,600 23,700 1,236 1,175 23,700 23,800 1,242 1,181 23,800 23,900 1,248 1,186 23,900 24,000 1,254 1,192

24,000 24,100 1,261 1,198 24,100 24,200 1,267 1,204 24,200 24,300 1,273 1,210 24,300 24,400 1,280 1,216 24,400 24,500 1,286 1,222

24,500 24,600 1,292 1,227 24,600 24,700 1,298 1,233 24,700 24,800 1,305 1,239 24,800 24,900 1,311 1,245 24,900 25,000 1,317 1,251

25,000 25,100 1,323 1,257 25,100 25,200 1,330 1,262 25,200 25,300 1,336 1,268 25,300 25,400 1,342 1,274 25,400 25,500 1,349 1,280

25,500 25,600 1,355 1,286 25,600 25,700 1,361 1,292 25,700 25,800 1,367 1,297 25,800 25,900 1,374 1,303 25,900 26,000 1,380 1,309

26,000 26,100 1,386 1,315 26,100 26,200 1,392 1,321 26,200 26,300 1,399 1,327 26,300 26,400 1,405 1,332 26,400 26,500 1,411 1,338

26,500 26,600 1,417 1,344 26,600 26,700 1,424 1,350 26,700 26,800 1,430 1,356 26,800 26,900 1,436 1,362 26,900 27,000 1,443 1,368

27,000 27,100 1,449 1,373 27,100 27,200 1,455 1,379 27,200 27,300 1,461 1,385 27,300 27,400 1,468 1,391 27,400 27,500 1,474 1,397

27,500 27,600 1,480 1,403 27,600 27,700 1,486 1,408 27,700 27,800 1,493 1,414 27,800 27,900 1,499 1,420 27,900 28,000 1,505 1,426

28,000 28,100 1,512 1,432 28,100 28,200 1,518 1,438 28,200 28,300 1,524 1,443 28,300 28,400 1,530 1,449 28,400 28,500 1,537 1,455

28,500 28,600 1,543 1,461 28,600 28,700 1,549 1,467 28,700 28,800 1,555 1,473 28,800 28,900 1,562 1,479 28,900 29,000 1,568 1,486

29,000 29,100 1,574 1,492 29,100 29,200 1,580 1,498 29,200 29,300 1,587 1,504 29,300 29,400 1,593 1,511 29,400 29,500 1,599 1,517

29,500 29,600 1,606 1,523 29,600 29,700 1,612 1,530 29,700 29,800 1,618 1,536 29,800 29,900 1,624 1,542 29,900 30,000 1,631 1,548

25

If Form 1A, line 17 or Form WI-Z, line 6 is – And you are –

Single or Married But headof filing At less household jointly least than Your tax is–

If Form 1A, line 17 or Form WI-Z, line 6 is – And you are –

Single or Married But headof filing At less household jointly least than Your tax is–

2013 Tax Table for Forms 1A and WI-Z Filers – continued

continued on next page

12,000 18,000 24,000

17,000 23,000 29,000

16,000 22,000 28,000

15,000 21,000 27,000

14,000 20,000 26,000

13,000 19,000 25,000

2013 Tax Table for Forms 1A and WI-Z Filers – continued If Form 1A, line 17 or Form WI-Z, line 6 is – And you are –

Single or Married But headof filing At less household jointly least than Your tax is–

30,000 30,100 1,637 1,555 30,100 30,200 1,643 1,561 30,200 30,300 1,649 1,567 30,300 30,400 1,656 1,573 30,400 30,500 1,662 1,580

30,500 30,600 1,668 1,586 30,600 30,700 1,675 1,592 30,700 30,800 1,681 1,598 30,800 30,900 1,687 1,605 30,900 31,000 1,693 1,611

31,000 31,100 1,700 1,617 31,100 31,200 1,706 1,624 31,200 31,300 1,712 1,630 31,300 31,400 1,718 1,636 31,400 31,500 1,725 1,642

31,500 31,600 1,731 1,649 31,600 31,700 1,737 1,655 31,700 31,800 1,744 1,661 31,800 31,900 1,750 1,667 31,900 32,000 1,756 1,674

32,000 32,100 1,762 1,680 32,100 32,200 1,769 1,686 32,200 32,300 1,775 1,693 32,300 32,400 1,781 1,699 32,400 32,500 1,787 1,705

32,500 32,600 1,794 1,711 32,600 32,700 1,800 1,718 32,700 32,800 1,806 1,724 32,800 32,900 1,812 1,730 32,900 33,000 1,819 1,736

33,000 33,100 1,825 1,743 33,100 33,200 1,831 1,749 33,200 33,300 1,838 1,755 33,300 33,400 1,844 1,761 33,400 33,500 1,850 1,768

33,500 33,600 1,856 1,774 33,600 33,700 1,863 1,780 33,700 33,800 1,869 1,787 33,800 33,900 1,875 1,793 33,900 34,000 1,881 1,799

34,000 34,100 1,888 1,805 34,100 34,200 1,894 1,812 34,200 34,300 1,900 1,818 34,300 34,400 1,907 1,824 34,400 34,500 1,913 1,830

34,500 34,600 1,919 1,837 34,600 34,700 1,925 1,843 34,700 34,800 1,932 1,849 34,800 34,900 1,938 1,856 34,900 35,000 1,944 1,862

35,000 35,100 1,950 1,868 35,100 35,200 1,957 1,874 35,200 35,300 1,963 1,881 35,300 35,400 1,969 1,887 35,400 35,500 1,976 1,893

35,500 35,600 1,982 1,899 35,600 35,700 1,988 1,906 35,700 35,800 1,994 1,912 35,800 35,900 2,001 1,918 35,900 36,000 2,007 1,925

36,000 36,100 2,013 1,931 36,100 36,200 2,019 1,937 36,200 36,300 2,026 1,943 36,300 36,400 2,032 1,950 36,400 36,500 2,038 1,956

36,500 36,600 2,044 1,962 36,600 36,700 2,051 1,968 36,700 36,800 2,057 1,975 36,800 36,900 2,063 1,981 36,900 37,000 2,070 1,987

37,000 37,100 2,076 1,993 37,100 37,200 2,082 2,000 37,200 37,300 2,088 2,006 37,300 37,400 2,095 2,012 37,400 37,500 2,101 2,019

37,500 37,600 2,107 2,025 37,600 37,700 2,113 2,031 37,700 37,800 2,120 2,037 37,800 37,900 2,126 2,044 37,900 38,000 2,132 2,050

38,000 38,100 2,139 2,056 38,100 38,200 2,145 2,062 38,200 38,300 2,151 2,069 38,300 38,400 2,157 2,075 38,400 38,500 2,164 2,081

38,500 38,600 2,170 2,088 38,600 38,700 2,176 2,094 38,700 38,800 2,182 2,100 38,800 38,900 2,189 2,106 38,900 39,000 2,195 2,113

39,000 39,100 2,201 2,119 39,100 39,200 2,207 2,125 39,200 39,300 2,214 2,131 39,300 39,400 2,220 2,138 39,400 39,500 2,226 2,144

39,500 39,600 2,233 2,150 39,600 39,700 2,239 2,157 39,700 39,800 2,245 2,163 39,800 39,900 2,251 2,169 39,900 40,000 2,258 2,175

40,000 40,100 2,264 2,182 40,100 40,200 2,270 2,188 40,200 40,300 2,276 2,194 40,300 40,400 2,283 2,200 40,400 40,500 2,289 2,207

40,500 40,600 2,295 2,213 40,600 40,700 2,302 2,219 40,700 40,800 2,308 2,225 40,800 40,900 2,314 2,232 40,900 41,000 2,320 2,238

41,000 41,100 2,327 2,244 41,100 41,200 2,333 2,251 41,200 41,300 2,339 2,257 41,300 41,400 2,345 2,263 41,400 41,500 2,352 2,269

41,500 41,600 2,358 2,276 41,600 41,700 2,364 2,282 41,700 41,800 2,371 2,288 41,800 41,900 2,377 2,294 41,900 42,000 2,383 2,301

42,000 42,100 2,389 2,307 42,100 42,200 2,396 2,313 42,200 42,300 2,402 2,320 42,300 42,400 2,408 2,326 42,400 42,500 2,414 2,332

42,500 42,600 2,421 2,338 42,600 42,700 2,427 2,345 42,700 42,800 2,433 2,351 42,800 42,900 2,439 2,357 42,900 43,000 2,446 2,363

43,000 43,100 2,452 2,370 43,100 43,200 2,458 2,376 43,200 43,300 2,465 2,382 43,300 43,400 2,471 2,388 43,400 43,500 2,477 2,395

43,500 43,600 2,483 2,401 43,600 43,700 2,490 2,407 43,700 43,800 2,496 2,414 43,800 43,900 2,502 2,420 43,900 44,000 2,508 2,426

44,000 44,100 2,515 2,432 44,100 44,200 2,521 2,439 44,200 44,300 2,527 2,445 44,300 44,400 2,534 2,451 44,400 44,500 2,540 2,457

44,500 44,600 2,546 2,464 44,600 44,700 2,552 2,470 44,700 44,800 2,559 2,476 44,800 44,900 2,565 2,483 44,900 45,000 2,571 2,489

45,000 45,100 2,577 2,495 45,100 45,200 2,584 2,501 45,200 45,300 2,590 2,508 45,300 45,400 2,596 2,514 45,400 45,500 2,603 2,520

45,500 45,600 2,609 2,526 45,600 45,700 2,615 2,533 45,700 45,800 2,621 2,539 45,800 45,900 2,628 2,545 45,900 46,000 2,634 2,552

46,000 46,100 2,640 2,558 46,100 46,200 2,646 2,564 46,200 46,300 2,653 2,570 46,300 46,400 2,659 2,577 46,400 46,500 2,665 2,583

46,500 46,600 2,671 2,589 46,600 46,700 2,678 2,595 46,700 46,800 2,684 2,602 46,800 46,900 2,690 2,608 46,900 47,000 2,697 2,614

47,000 47,100 2,703 2,620 47,100 47,200 2,709 2,627 47,200 47,300 2,715 2,633 47,300 47,400 2,722 2,639 47,400 47,500 2,728 2,646

47,500 47,600 2,734 2,652 47,600 47,700 2,740 2,658 47,700 47,800 2,747 2,664 47,800 47,900 2,753 2,671 47,900 48,000 2,759 2,677

26

If Form 1A, line 17 or Form WI-Z, line 6 is – And you are –

Single or Married But headof filing At less household jointly least than Your tax is–

If Form 1A, line 17 or Form WI-Z, line 6 is – And you are –

Single or Married But headof filing At less household jointly least than Your tax is–

continued on next page

30,000 36,000 42,000

35,000 41,000 47,000

34,000 40,000 46,000

33,000 39,000 45,000

32,000 38,000 44,000

31,000 37,000 43,000

2013 Tax Table for Forms 1A and WI-Z Filers – continued If Form 1A, line 17 or Form WI-Z, line 6 is – And you are –

Single or Married But headof filing At less household jointly least than Your tax is–

48,000 48,100 2,766 2,683 48,100 48,200 2,772 2,689 48,200 48,300 2,778 2,696 48,300 48,400 2,784 2,702 48,400 48,500 2,791 2,708

48,500 48,600 2,797 2,715 48,600 48,700 2,803 2,721 48,700 48,800 2,809 2,727 48,800 48,900 2,816 2,733 48,900 49,000 2,822 2,740

49,000 49,100 2,828 2,746 49,100 49,200 2,834 2,752 49,200 49,300 2,841 2,758 49,300 49,400 2,847 2,765 49,400 49,500 2,853 2,771

49,500 49,600 2,860 2,777 49,600 49,700 2,866 2,784 49,700 49,800 2,872 2,790 49,800 49,900 2,878 2,796 49,900 50,000 2,885 2,802

50,000 50,100 2,891 2,809 50,100 50,200 2,897 2,815 50,200 50,300 2,903 2,821 50,300 50,400 2,910 2,827 50,400 50,500 2,916 2,834

50,500 50,600 2,922 2,840 50,600 50,700 2,929 2,846 50,700 50,800 2,935 2,852 50,800 50,900 2,941 2,859 50,900 51,000 2,947 2,865

51,000 51,100 2,954 2,871 51,100 51,200 2,960 2,878 51,200 51,300 2,966 2,884 51,300 51,400 2,972 2,890 51,400 51,500 2,979 2,896

51,500 51,600 2,985 2,903 51,600 51,700 2,991 2,909 51,700 51,800 2,998 2,915 51,800 51,900 3,004 2,921 51,900 52,000 3,010 2,928

52,000 52,100 3,016 2,934 52,100 52,200 3,023 2,940 52,200 52,300 3,029 2,947 52,300 52,400 3,035 2,953 52,400 52,500 3,041 2,959

52,500 52,600 3,048 2,965 52,600 52,700 3,054 2,972 52,700 52,800 3,060 2,978 52,800 52,900 3,066 2,984 52,900 53,000 3,073 2,990

53,000 53,100 3,079 2,997 53,100 53,200 3,085 3,003 53,200 53,300 3,092 3,009 53,300 53,400 3,098 3,015 53,400 53,500 3,104 3,022

53,500 53,600 3,110 3,028 53,600 53,700 3,117 3,034 53,700 53,800 3,123 3,041 53,800 53,900 3,129 3,047 53,900 54,000 3,135 3,053

54,000 54,100 3,142 3,059 54,100 54,200 3,148 3,066 54,200 54,300 3,154 3,072 54,300 54,400 3,161 3,078 54,400 54,500 3,167 3,084

54,500 54,600 3,173 3,091 54,600 54,700 3,179 3,097 54,700 54,800 3,186 3,103 54,800 54,900 3,192 3,110 54,900 55,000 3,198 3,116

55,000 55,100 3,204 3,122 55,100 55,200 3,211 3,128 55,200 55,300 3,217 3,135 55,300 55,400 3,223 3,141 55,400 55,500 3,230 3,147

55,500 55,600 3,236 3,153 55,600 55,700 3,242 3,160 55,700 55,800 3,248 3,166 55,800 55,900 3,255 3,172 55,900 56,000 3,261 3,179

56,000 56,100 3,267 3,185 56,100 56,200 3,273 3,191 56,200 56,300 3,280 3,197 56,300 56,400 3,286 3,204 56,400 56,500 3,292 3,210

56,500 56,600 3,298 3,216 56,600 56,700 3,305 3,222 56,700 56,800 3,311 3,229 56,800 56,900 3,317 3,235 56,900 57,000 3,324 3,241

57,000 57,100 3,330 3,247 57,100 57,200 3,336 3,254 57,200 57,300 3,342 3,260 57,300 57,400 3,349 3,266 57,400 57,500 3,355 3,273

57,500 57,600 3,361 3,279 57,600 57,700 3,367 3,285 57,700 57,800 3,374 3,291 57,800 57,900 3,380 3,298 57,900 58,000 3,386 3,304

58,000 58,100 3,393 3,310 58,100 58,200 3,399 3,316 58,200 58,300 3,405 3,323 58,300 58,400 3,411 3,329 58,400 58,500 3,418 3,335

58,500 58,600 3,424 3,342 58,600 58,700 3,430 3,348 58,700 58,800 3,436 3,354 58,800 58,900 3,443 3,360 58,900 59,000 3,449 3,367

59,000 59,100 3,455 3,373 59,100 59,200 3,461 3,379 59,200 59,300 3,468 3,385 59,300 59,400 3,474 3,392 59,400 59,500 3,480 3,398

59,500 59,600 3,487 3,404 59,600 59,700 3,493 3,411 59,700 59,800 3,499 3,417 59,800 59,900 3,505 3,423 59,900 60,000 3,512 3,429

60,000 60,100 3,518 3,436 60,100 60,200 3,524 3,442 60,200 60,300 3,530 3,448 60,300 60,400 3,537 3,454 60,400 60,500 3,543 3,461

60,500 60,600 3,549 3,467 60,600 60,700 3,556 3,473 60,700 60,800 3,562 3,479 60,800 60,900 3,568 3,486 60,900 61,000 3,574 3,492

61,000 61,100 3,581 3,498 61,100 61,200 3,587 3,505 61,200 61,300 3,593 3,511 61,300 61,400 3,599 3,517 61,400 61,500 3,606 3,523

61,500 61,600 3,612 3,530 61,600 61,700 3,618 3,536 61,700 61,800 3,625 3,542 61,800 61,900 3,631 3,548 61,900 62,000 3,637 3,555

62,000 62,100 3,643 3,561 62,100 62,200 3,650 3,567 62,200 62,300 3,656 3,574 62,300 62,400 3,662 3,580 62,400 62,500 3,668 3,586

62,500 62,600 3,675 3,592 62,600 62,700 3,681 3,599 62,700 62,800 3,687 3,605 62,800 62,900 3,693 3,611 62,900 63,000 3,700 3,617

63,000 63,100 3,706 3,624 63,100 63,200 3,712 3,630 63,200 63,300 3,719 3,636 63,300 63,400 3,725 3,642 63,400 63,500 3,731 3,649

63,500 63,600 3,737 3,655 63,600 63,700 3,744 3,661 63,700 63,800 3,750 3,668 63,800 63,900 3,756 3,674 63,900 64,000 3,762 3,680

64,000 64,100 3,769 3,686 64,100 64,200 3,775 3,693 64,200 64,300 3,781 3,699 64,300 64,400 3,788 3,705 64,400 64,500 3,794 3,711

64,500 64,600 3,800 3,718 64,600 64,700 3,806 3,724 64,700 64,800 3,813 3,730 64,800 64,900 3,819 3,737 64,900 65,000 3,825 3,743

65,000 65,100 3,831 3,749 65,100 65,200 3,838 3,755 65,200 65,300 3,844 3,762 65,300 65,400 3,850 3,768 65,400 65,500 3,857 3,774

65,500 65,600 3,863 3,780 65,600 65,700 3,869 3,787 65,700 65,800 3,875 3,793 65,800 65,900 3,882 3,799 65,900 66,000 3,888 3,806

27

If Form 1A, line 17 or Form WI-Z, line 6 is – And you are –

Single or Married But headof filing At less household jointly least than Your tax is–

If Form 1A, line 17 or Form WI-Z, line 6 is – And you are –

Single or Married But headof filing At less household jointly least than Your tax is–

continued on next page

48,000 54,000 60,000

53,000 59,000 65,000

52,000 58,000 64,000

51,000 57,000 63,000

50,000 56,000 62,000

49,000 55,000 61,000

2013 Tax Table for Forms 1A and WI-Z Filers – continued If Form 1A, line 17 or Form WI-Z, line 6 is – And you are –

Single or Married But headof filing At less household jointly least than Your tax is–

66,000 66,100 3,894 3,812 66,100 66,200 3,900 3,818 66,200 66,300 3,907 3,824 66,300 66,400 3,913 3,831 66,400 66,500 3,919 3,837

66,500 66,600 3,925 3,843 66,600 66,700 3,932 3,849 66,700 66,800 3,938 3,856 66,800 66,900 3,944 3,862 66,900 67,000 3,951 3,868

67,000 67,100 3,957 3,874 67,100 67,200 3,963 3,881 67,200 67,300 3,969 3,887 67,300 67,400 3,976 3,893 67,400 67,500 3,982 3,900

67,500 67,600 3,988 3,906 67,600 67,700 3,994 3,912 67,700 67,800 4,001 3,918 67,800 67,900 4,007 3,925 67,900 68,000 4,013 3,931

68,000 68,100 4,020 3,937 68,100 68,200 4,026 3,943 68,200 68,300 4,032 3,950 68,300 68,400 4,038 3,956 68,400 68,500 4,045 3,962

68,500 68,600 4,051 3,969 68,600 68,700 4,057 3,975 68,700 68,800 4,063 3,981 68,800 68,900 4,070 3,987 68,900 69,000 4,076 3,994

69,000 69,100 4,082 4,000 69,100 69,200 4,088 4,006 69,200 69,300 4,095 4,012 69,300 69,400 4,101 4,019 69,400 69,500 4,107 4,025

69,500 69,600 4,114 4,031 69,600 69,700 4,120 4,038 69,700 69,800 4,126 4,044 69,800 69,900 4,132 4,050 69,900 70,000 4,139 4,056

70,000 70,100 4,145 4,063 70,100 70,200 4,151 4,069 70,200 70,300 4,157 4,075 70,300 70,400 4,164 4,081 70,400 70,500 4,170 4,088

70,500 70,600 4,176 4,094 70,600 70,700 4,183 4,100 70,700 70,800 4,189 4,106 70,800 70,900 4,195 4,113 70,900 71,000 4,201 4,119

71,000 71,100 4,208 4,125 71,100 71,200 4,214 4,132 71,200 71,300 4,220 4,138 71,300 71,400 4,226 4,144 71,400 71,500 4,233 4,150

71,500 71,600 4,239 4,157 71,600 71,700 4,245 4,163 71,700 71,800 4,252 4,169 71,800 71,900 4,258 4,175 71,900 72,000 4,264 4,182

72,000 72,100 4,270 4,188 72,100 72,200 4,277 4,194 72,200 72,300 4,283 4,201 72,300 72,400 4,289 4,207 72,400 72,500 4,295 4,213

72,500 72,600 4,302 4,219 72,600 72,700 4,308 4,226 72,700 72,800 4,314 4,232 72,800 72,900 4,320 4,238 72,900 73,000 4,327 4,244

73,000 73,100 4,333 4,251 73,100 73,200 4,339 4,257 73,200 73,300 4,346 4,263 73,300 73,400 4,352 4,269 73,400 73,500 4,358 4,276

73,500 73,600 4,364 4,282 73,600 73,700 4,371 4,288 73,700 73,800 4,377 4,295 73,800 73,900 4,383 4,301 73,900 74,000 4,389 4,307

74,000 74,100 4,396 4,313 74,100 74,200 4,402 4,320 74,200 74,300 4,408 4,326 74,300 74,400 4,415 4,332 74,400 74,500 4,421 4,338

74,500 74,600 4,427 4,345 74,600 74,700 4,433 4,351 74,700 74,800 4,440 4,357 74,800 74,900 4,446 4,364 74,900 75,000 4,452 4,370

75,000 75,100 4,458 4,376 75,100 75,200 4,465 4,382 75,200 75,300 4,471 4,389 75,300 75,400 4,477 4,395 75,400 75,500 4,484 4,401

75,500 75,600 4,490 4,407 75,600 75,700 4,496 4,414 75,700 75,800 4,502 4,420 75,800 75,900 4,509 4,426 75,900 76,000 4,515 4,433

76,000 76,100 4,521 4,439 76,100 76,200 4,527 4,445 76,200 76,300 4,534 4,451 76,300 76,400 4,540 4,458 76,400 76,500 4,546 4,464

76,500 76,600 4,552 4,470 76,600 76,700 4,559 4,476 76,700 76,800 4,565 4,483 76,800 76,900 4,571 4,489 76,900 77,000 4,578 4,495

77,000 77,100 4,584 4,501 77,100 77,200 4,590 4,508 77,200 77,300 4,596 4,514 77,300 77,400 4,603 4,520 77,400 77,500 4,609 4,527

77,500 77,600 4,615 4,533 77,600 77,700 4,621 4,539 77,700 77,800 4,628 4,545 77,800 77,900 4,634 4,552 77,900 78,000 4,640 4,558

78,000 78,100 4,647 4,564 78,100 78,200 4,653 4,570 78,200 78,300 4,659 4,577 78,300 78,400 4,665 4,583 78,400 78,500 4,672 4,589

78,500 78,600 4,678 4,596 78,600 78,700 4,684 4,602 78,700 78,800 4,690 4,608 78,800 78,900 4,697 4,614 78,900 79,000 4,703 4,621

79,000 79,100 4,709 4,627 79,100 79,200 4,715 4,633 79,200 79,300 4,722 4,639 79,300 79,400 4,728 4,646 79,400 79,500 4,734 4,652

79,500 79,600 4,741 4,658 79,600 79,700 4,747 4,665 79,700 79,800 4,753 4,671 79,800 79,900 4,759 4,677 79,900 80,000 4,766 4,683

80,000 80,100 4,772 4,690 80,100 80,200 4,778 4,696 80,200 80,300 4,784 4,702 80,300 80,400 4,791 4,708 80,400 80,500 4,797 4,715

80,500 80,600 4,803 4,721 80,600 80,700 4,810 4,727 80,700 80,800 4,816 4,733 80,800 80,900 4,822 4,740 80,900 81,000 4,828 4,746

81,000 81,100 4,835 4,752 81,100 81,200 4,841 4,759 81,200 81,300 4,847 4,765 81,300 81,400 4,853 4,771 81,400 81,500 4,860 4,777

81,500 81,600 4,866 4,784 81,600 81,700 4,872 4,790 81,700 81,800 4,879 4,796 81,800 81,900 4,885 4,802 81,900 82,000 4,891 4,809

82,000 82,100 4,897 4,815 82,100 82,200 4,904 4,821 82,200 82,300 4,910 4,828 82,300 82,400 4,916 4,834 82,400 82,500 4,922 4,840

82,500 82,600 4,929 4,846 82,600 82,700 4,935 4,853 82,700 82,800 4,941 4,859 82,800 82,900 4,947 4,865 82,900 83,000 4,954 4,871

83,000 83,100 4,960 4,878 83,100 83,200 4,966 4,884 83,200 83,300 4,973 4,890 83,300 83,400 4,979 4,896 83,400 83,500 4,985 4,903

83,500 83,600 4,991 4,909 83,600 83,700 4,998 4,915 83,700 83,800 5,004 4,922 83,800 83,900 5,010 4,928 83,900 84,000 5,016 4,934

28

If Form 1A, line 17 or Form WI-Z, line 6 is – And you are –

Single or Married But headof filing At less household jointly least than Your tax is–

If Form 1A, line 17 or Form WI-Z, line 6 is – And you are –

Single or Married But headof filing At less household jointly least than Your tax is–

continued on next page

66,000 72,000 78,000

71,000 77,000 83,000

70,000 76,000 82,000

69,000 75,000 81,000

68,000 74,000 80,000

67,000 73,000 79,000

2013 Tax Table for Forms 1A and WI-Z Filers – continued

84,000 84,100 5,023 4,940 84,100 84,200 5,029 4,947 84,200 84,300 5,035 4,953 84,300 84,400 5,042 4,959 84,400 84,500 5,048 4,965

84,500 84,600 5,054 4,972 84,600 84,700 5,060 4,978 84,700 84,800 5,067 4,984 84,800 84,900 5,073 4,991 84,900 85,000 5,079 4,997

85,000 85,100 5,085 5,003 85,100 85,200 5,092 5,009 85,200 85,300 5,098 5,016 85,300 85,400 5,104 5,022 85,400 85,500 5,111 5,028

85,500 85,600 5,117 5,034 85,600 85,700 5,123 5,041 85,700 85,800 5,129 5,047 85,800 85,900 5,136 5,053 85,900 86,000 5,142 5,060

86,000 86,100 5,148 5,066 86,100 86,200 5,154 5,072 86,200 86,300 5,161 5,078 86,300 86,400 5,167 5,085 86,400 86,500 5,173 5,091

86,500 86,600 5,179 5,097 86,600 86,700 5,186 5,103 86,700 86,800 5,192 5,110 86,800 86,900 5,198 5,116 86,900 87,000 5,205 5,122

87,000 87,100 5,211 5,128 87,100 87,200 5,217 5,135 87,200 87,300 5,223 5,141 87,300 87,400 5,230 5,147 87,400 87,500 5,236 5,154

87,500 87,600 5,242 5,160 87,600 87,700 5,248 5,166 87,700 87,800 5,255 5,172 87,800 87,900 5,261 5,179 87,900 88,000 5,267 5,185

88,000 88,100 5,274 5,191 88,100 88,200 5,280 5,197 88,200 88,300 5,286 5,204 88,300 88,400 5,292 5,210 88,400 88,500 5,299 5,216

88,500 88,600 5,305 5,223 88,600 88,700 5,311 5,229 88,700 88,800 5,317 5,235 88,800 88,900 5,324 5,241 88,900 89,000 5,330 5,248

89,000 89,100 5,336 5,254 89,100 89,200 5,342 5,260 89,200 89,300 5,349 5,266 89,300 89,400 5,355 5,273 89,400 89,500 5,361 5,279

89,500 89,600 5,368 5,285 89,600 89,700 5,374 5,292 89,700 89,800 5,380 5,298 89,800 89,900 5,386 5,304 89,900 90,000 5,393 5,310

89,000 95,000

If Form 1A, line 17 or Form WI-Z, line 6 is – And you are –

Single or Married But headof filing At less household jointly least than Your tax is–

88,000 94,000

If Form 1A, line 17 or Form WI-Z, line 6 is – And you are –

Single or Married But headof filing At less household jointly least than Your tax is–

29

If Form 1A, line 17 or Form WI-Z, line 6 is – And you are –

Single or Married But headof filing At less household jointly least than Your tax is–

84,000 90,000 96,000

87,000 93,000 99,000

86,000 92,000 98,000

85,000 91,000 97,000

90,000 90,100 5,399 5,317 90,100 90,200 5,405 5,323 90,200 90,300 5,411 5,329 90,300 90,400 5,418 5,335 90,400 90,500 5,424 5,342

90,500 90,600 5,430 5,348 90,600 90,700 5,437 5,354 90,700 90,800 5,443 5,360 90,800 90,900 5,449 5,367 90,900 91,000 5,455 5,373

91,000 91,100 5,462 5,379 91,100 91,200 5,468 5,386 91,200 91,300 5,474 5,392 91,300 91,400 5,480 5,398 91,400 91,500 5,487 5,404

91,500 91,600 5,493 5,411 91,600 91,700 5,499 5,417 91,700 91,800 5,506 5,423 91,800 91,900 5,512 5,429 91,900 92,000 5,518 5,436

92,000 92,100 5,524 5,442 92,100 92,200 5,531 5,448 92,200 92,300 5,537 5,455 92,300 92,400 5,543 5,461 92,400 92,500 5,549 5,467

92,500 92,600 5,556 5,473 92,600 92,700 5,562 5,480 92,700 92,800 5,568 5,486 92,800 92,900 5,574 5,492 92,900 93,000 5,581 5,498

93,000 93,100 5,587 5,505 93,100 93,200 5,593 5,511 93,200 93,300 5,600 5,517 93,300 93,400 5,606 5,523 93,400 93,500 5,612 5,530

93,500 93,600 5,618 5,536 93,600 93,700 5,625 5,542 93,700 93,800 5,631 5,549 93,800 93,900 5,637 5,555 93,900 94,000 5,643 5,561

94,000 94,100 5,650 5,567 94,100 94,200 5,656 5,574 94,200 94,300 5,662 5,580 94,300 94,400 5,669 5,586 94,400 94,500 5,675 5,592

94,500 94,600 5,681 5,599 94,600 94,700 5,687 5,605 94,700 94,800 5,694 5,611 94,800 94,900 5,700 5,618 94,900 95,000 5,706 5,624

95,000 95,100 5,712 5,630 95,100 95,200 5,719 5,636 95,200 95,300 5,725 5,643 95,300 95,400 5,731 5,649 95,400 95,500 5,738 5,655

95,500 95,600 5,744 5,661 95,600 95,700 5,750 5,668 95,700 95,800 5,756 5,674 95,800 95,900 5,763 5,680 95,900 96,000 5,769 5,687

96,000 96,100 5,775 5,693 96,100 96,200 5,781 5,699 96,200 96,300 5,788 5,705 96,300 96,400 5,794 5,712 96,400 96,500 5,800 5,718

96,500 96,600 5,806 5,724 96,600 96,700 5,813 5,730 96,700 96,800 5,819 5,737 96,800 96,900 5,825 5,743 96,900 97,000 5,832 5,749

97,000 97,100 5,838 5,755 97,100 97,200 5,844 5,762 97,200 97,300 5,850 5,768 97,300 97,400 5,857 5,774 97,400 97,500 5,863 5,781

97,500 97,600 5,869 5,787 97,600 97,700 5,875 5,793 97,700 97,800 5,882 5,799 97,800 97,900 5,888 5,806 97,900 98,000 5,894 5,812

98,000 98,100 5,901 5,818 98,100 98,200 5,907 5,824 98,200 98,300 5,913 5,831 98,300 98,400 5,919 5,837 98,400 98,500 5,926 5,843

98,500 98,600 5,932 5,850 98,600 98,700 5,938 5,856 98,700 98,800 5,944 5,862 98,800 98,900 5,951 5,868 98,900 99,000 5,957 5,875

99,000 99,100 5,963 5,881 99,100 99,200 5,969 5,887 99,200 99,300 5,976 5,893 99,300 99,400 5,982 5,900 99,400 99,500 5,988 5,906

99,500 99,600 5,995 5,912 99,600 99,700 6,001 5,919 99,700 99,800 6,007 5,925 99,800 99,900 6,013 5,931 99,900 100,000 6,020 5,937

$100,000or over –

use the TaxComputationWorksheeton page 30

30 2013 Tax Computation Worksheet – Line 18

CautionUsetheTaxComputationWorksheettofigureyourtaxifyourtaxableincomeis$100,000ormore.

Section A –UseifyourfilingstatusisSingle or Head of household. Complete the row below that applies to you.

Taxable income.If line 17 is –

(e)Subtract (d) from (c).Fill in the result here

and on Form 1A,line 18

At least $100,000 but less than $236,600

$236,600 or over

(a)Fill in theamount

from line 17

(b)Multiplication

amount

(c)Multiply

(a) by (b)

(d)Subtraction

amount

$

$ x 7.65% (.0765) $

x 6.27% (.0627) $

$3,512.29

$ 247.21

$

$

Section B –UseifyourfilingstatusisMarried filing jointly. Complete the row below that applies to you.

Taxable income.If line 17 is –

(a)Fill in theamount

from line 17

(b)Multiplication

amount

(c)Multiply

(a) by (b)

(d)Subtraction

amount

(e)Subtract (d) from (c).Fill in the result here

and on Form 1A,line 18

At least $100,000 but less than $315,460

$315,460 or over

$

$ x 7.65% (.0765) $

x 6.27% (.0627) $

$4,682.90

$ 329.55

$

$

continued on next page

31

If Wisconsin income(line 12 of Form 1A orline 1 of Form WI-Z) is –

2013 Standard Deduction Table

Your standard deduction is–

And you are –

Atleast

Head ofHousehold

Married filing jointlySingleBut less

than

If Wisconsin income(line 12 of Form 1A orline 1 of Form WI-Z) is –

Your standard deduction is–

And you are –

Atleast

Head ofHousehold

Married filing jointlySingleBut less

than

38,500 39,000 6,997 14,189 7,317 39,000 39,500 6,937 14,091 7,205 39,500 40,000 6,877 13,992 7,092 40,000 40,500 6,817 13,893 6,980 40,500 41,000 6,757 13,794 6,867 41,000 41,500 6,697 13,695 6,754

41,500 42,000 6,637 13,596 6,642 42,000 42,500 6,577 13,497 6,577 42,500 43,000 6,517 13,398 6,517 43,000 43,500 6,457 13,299 6,457 43,500 44,000 6,397 13,201 6,397 44,000 44,500 6,337 13,102 6,337

44,500 45,000 6,277 13,003 6,277 45,000 45,500 6,217 12,904 6,217 45,500 46,000 6,157 12,805 6,157 46,000 46,500 6,097 12,706 6,097 46,500 47,000 6,037 12,607 6,037 47,000 47,500 5,977 12,508 5,977

47,500 48,000 5,917 12,409 5,917 48,000 48,500 5,857 12,311 5,857 48,500 49,000 5,797 12,212 5,797 49,000 49,500 5,737 12,113 5,737 49,500 50,000 5,677 12,014 5,677 50,000 50,500 5,617 11,915 5,617

50,500 51,000 5,557 11,816 5,557 51,000 51,500 5,497 11,717 5,497 51,500 52,000 5,437 11,618 5,437 52,000 52,500 5,377 11,519 5,377 52,500 53,000 5,317 11,421 5,317 53,000 53,500 5,257 11,322 5,257

53,500 54,000 5,197 11,223 5,197 54,000 54,500 5,137 11,124 5,137 54,500 55,000 5,077 11,025 5,077 55,000 55,500 5,017 10,926 5,017 55,500 56,000 4,957 10,827 4,957 56,000 56,500 4,897 10,728 4,897

56,500 57,000 4,837 10,629 4,837 57,000 57,500 4,777 10,530 4,777 57,500 58,000 4,717 10,432 4,717 58,000 58,500 4,657 10,333 4,657 58,500 59,000 4,597 10,234 4,597 59,000 59,500 4,537 10,135 4,537

59,500 60,000 4,477 10,036 4,477 60,000 60,500 4,417 9,937 4,417 60,500 61,000 4,357 9,838 4,357 61,000 61,500 4,297 9,739 4,297 61,500 62,000 4,237 9,640 4,237 62,000 62,500 4,177 9,542 4,177 62,500 63,000 4,117 9,443 4,117

0 14,500 9,930 17,880 12,820 14,500 15,000 9,877 17,880 12,721 15,000 15,500 9,817 17,880 12,608 15,500 16,000 9,757 17,880 12,496 16,000 16,500 9,697 17,880 12,383 16,500 17,000 9,637 17,880 12,271

17,000 17,500 9,577 17,880 12,158 17,500 18,000 9,517 17,880 12,045 18,000 18,500 9,457 17,880 11,933 18,500 19,000 9,397 17,880 11,820 19,000 19,500 9,337 17,880 11,708 19,500 20,000 9,277 17,880 11,595

20,000 20,500 9,217 17,848 11,483 20,500 21,000 9,157 17,749 11,370 21,000 21,500 9,097 17,651 11,257 21,500 22,000 9,037 17,552 11,145 22,000 22,500 8,977 17,453 11,032 22,500 23,000 8,917 17,354 10,920

23,000 23,500 8,857 17,255 10,807 23,500 24,000 8,797 17,156 10,695 24,000 24,500 8,737 17,057 10,582 24,500 25,000 8,677 16,958 10,469 25,000 25,500 8,617 16,859 10,357 25,500 26,000 8,557 16,761 10,244

26,000 26,500 8,497 16,662 10,132 26,500 27,000 8,437 16,563 10,019 27,000 27,500 8,377 16,464 9,907 27,500 28,000 8,317 16,365 9,794 28,000 28,500 8,257 16,266 9,681 28,500 29,000 8,197 16,167 9,569

29,000 29,500 8,137 16,068 9,456 29,500 30,000 8,077 15,969 9,344 30,000 30,500 8,017 15,871 9,231 30,500 31,000 7,957 15,772 9,119 31,000 31,500 7,897 15,673 9,006 31,500 32,000 7,837 15,574 8,893

32,000 32,500 7,777 15,475 8,781 32,500 33,000 7,717 15,376 8,668 33,000 33,500 7,657 15,277 8,556 33,500 34,000 7,597 15,178 8,443 34,000 34,500 7,537 15,079 8,331 34,500 35,000 7,477 14,981 8,218

35,000 35,500 7,417 14,882 8,105 35,500 36,000 7,357 14,783 7,993 36,000 36,500 7,297 14,684 7,880 36,500 37,000 7,237 14,585 7,768 37,000 37,500 7,177 14,486 7,655 37,500 38,000 7,117 14,387 7,542 38,000 38,500 7,057 14,288 7,430

32 2013 Standard Deduction Table (continued from page 31)If Wisconsin income(line 12 of Form 1A orline 1 of Form WI-Z) is –

Your standard deduction is–

And you are –

Atleast

Head ofHousehold

Married filing jointlySingleBut less

than

If Wisconsin income(line 12 of Form 1A orline 1 of Form WI-Z) is –

Your standard deduction is–

And you are –

Atleast

Head ofHousehold

Married filing jointlySingleBut less

than

87,500 88,000 1,117 4,498 1,117 88,000 88,500 1,057 4,399 1,057 88,500 89,000 997 4,300 997 89,000 89,500 937 4,202 937 89,500 90,000 877 4,103 877 90,000 90,500 817 4,004 817

90,500 91,000 757 3,905 757 91,000 91,500 697 3,806 697 91,500 92,000 637 3,707 637 92,000 92,500 577 3,608 577 92,500 93,000 517 3,509 517 93,000 93,500 457 3,410 457

93,500 94,000 397 3,312 397 94,000 94,500 337 3,213 337 94,500 95,000 277 3,114 277 95,000 95,500 217 3,015 217 95,500 96,000 157 2,916 157 96,000 96,500 97 2,817 97

96,500 97,000 37 2,718 37 97,000 97,500 0 2,619 0 97,500 98,000 0 2,520 0 98,000 98,500 0 2,422 0 98,500 99,000 0 2,323 0 99,000 99,500 0 2,224 0

99,500 100,000 0 2,125 0 100,000 100,500 0 2,026 0 100,500 101,000 0 1,927 0 101,000 101,500 0 1,828 0 101,500 102,000 0 1,729 0 102,000 102,500 0 1,630 0

102,500 103,000 0 1,532 0 103,000 103,500 0 1,433 0 103,500 104,000 0 1,334 0 104,000 104,500 0 1,235 0 104,500 105,000 0 1,136 0 105,000 105,500 0 1,037 0

105,500 106,000 0 938 0 106,000 106,500 0 839 0 106,500 107,000 0 740 0 107,000 107,500 0 641 0 107,500 108,000 0 543 0 108,000 108,500 0 444 0

108,500 109,000 0 345 0 109,000 109,500 0 246 0 109,500 110,000 0 147 0 110,000 110,493 0 49 0

110,493 or over 0 0 0

63,000 63,500 4,057 9,344 4,057 63,500 64,000 3,997 9,245 3,997 64,000 64,500 3,937 9,146 3,937 64,500 65,000 3,877 9,047 3,877 65,000 65,500 3,817 8,948 3,817 65,500 66,000 3,757 8,849 3,757

66,000 66,500 3,697 8,750 3,697 66,500 67,000 3,637 8,652 3,637 67,000 67,500 3,577 8,553 3,577 67,500 68,000 3,517 8,454 3,517 68,000 68,500 3,457 8,355 3,457 68,500 69,000 3,397 8,256 3,397

69,000 69,500 3,337 8,157 3,337 69,500 70,000 3,277 8,058 3,277 70,000 70,500 3,217 7,959 3,217 70,500 71,000 3,157 7,860 3,157 71,000 71,500 3,097 7,762 3,097 71,500 72,000 3,037 7,663 3,037

72,000 72,500 2,977 7,564 2,977 72,500 73,000 2,917 7,465 2,917 73,000 73,500 2,857 7,366 2,857 73,500 74,000 2,797 7,267 2,797 74,000 74,500 2,737 7,168 2,737 74,500 75,000 2,677 7,069 2,677

75,000 75,500 2,617 6,970 2,617 75,500 76,000 2,557 6,872 2,557 76,000 76,500 2,497 6,773 2,497 76,500 77,000 2,437 6,674 2,437 77,000 77,500 2,377 6,575 2,377 77,500 78,000 2,317 6,476 2,317

78,000 78,500 2,257 6,377 2,257 78,500 79,000 2,197 6,278 2,197 79,000 79,500 2,137 6,179 2,137 79,500 80,000 2,077 6,080 2,077 80,000 80,500 2,017 5,982 2,017 80,500 81,000 1,957 5,883 1,957

81,000 81,500 1,897 5,784 1,897 81,500 82,000 1,837 5,685 1,837 82,000 82,500 1,777 5,586 1,777 82,500 83,000 1,717 5,487 1,717 83,000 83,500 1,657 5,388 1,657 83,500 84,000 1,597 5,289 1,597

84,000 84,500 1,537 5,190 1,537 84,500 85,000 1,477 5,092 1,477 85,000 85,500 1,417 4,993 1,417 85,500 86,000 1,357 4,894 1,357 86,000 86,500 1,297 4,795 1,297 86,500 87,000 1,237 4,696 1,237 87,000 87,500 1,177 4,597 1,177