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Wisconsin Form 1NPR - Additions to and Subtractions from Income
Extracted from PDF file 2023-wisconsin-schedule-m.pdf, last modified June 2022Form 1NPR - Additions to and Subtractions from Income
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Schedule M Save Additions to and Subtractions from Income Wisconsin Department of Revenue Name Print Clear 2023 File with Wisconsin Form 1NPR Social security number Part I - Additions to Income 1 State and municipal interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Nonqualified distributions from Edvest and Tomorrow’s Scholar college savings account . . . 3 4 Nonqualified distributions from ABLE accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Income (lump-sum distributions) reported on federal Form 4972 . . . . . . . . . . . . . . . . . . . . . . 6 7 Excess distribution from a passive foreign investment company . . . . . . . . . . . . . . . . . . . . . . 7 8 Expenses paid to or incurred with related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Expenses for moving business outside of Wisconsin or the United States (see instructions) . 9 10 Differences in federal and Wisconsin basis of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Differences in federal and Wisconsin reporting of marital property (community) income . . . . 12 13 Farmland preservation credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Development zones credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Enterprise zone jobs credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Economic development tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Jobs tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Capital investment credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Community rehabilitation program credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Research credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 Manufacturing/Agriculture credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Business development credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 26 Other income (see instructions). List type and amount 26 .00 .00 .00 27 Add lines 1 through 26. Enter here and on line 28, page 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 .00 24 Electronics and information technology manufacturing zone credit . . . . . . . . . . . . . . . . . . . . . 24 25 Employee college savings account contribution credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 I-053i (R. 08-23) 2023 Schedule M Page 2 of 5 Name Social Security Number 28 Enter amount from line 27 on page 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 .00 29 Tax-option (S) corporation adjustments. Do not include adjustments listed on line 30 (list and provide amount) a Name FEIN Amount 29a .00 Amount 29b .00 Description b Name FEIN Description c Add lines 29a and 29b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29c .00 30 Tax-option (S) corporation entity level tax election adjustments (list and provide amount) a Name FEIN Amount 30a .00 Amount 30b .00 b Name FEIN c Add lines 30a and 30b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30c .00 31 Partnership, limited liability company, trust, or estate adjustments. Do not include adjustments listed on line 32 (list and provide amount) a Name FEIN Amount 31a .00 Amount 31b .00 Description b Name FEIN Description c Add lines 31a and 31b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31c .00 32 Partnership entity level tax election adjustments (list and provide amount) a Name FEIN Amount 32a .00 Amount 32b .00 b Name FEIN c Add lines 32a and 32b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32c .00 33 Other additions to income (list and provide amount) a Amount 33a b Amount 33b .00 .00 c Add lines 33a and 33b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33c .00 34 Add lines 28, 29c, 30c, 31c, 32c, and 33c. This is your total addition to income. Enter on Form 1NPR, line 15, column B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 .00 2023 Schedule M Name Page 3 of 5 Social Security Number Part II - Subtractions from Income 35 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 36 United States government interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 37 Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 38 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 39 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 40 Medical care insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 41 Long-term care insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 42 Tuition and fee expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 43 Private school tuition (Schedule PS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 44 Contributions to an Edvest or Tomorrow’s Scholar college savings account (Schedule CS) . 44 45 Distribution of earnings from Wisconsin state-sponsored college tuition programs . . . . . . . . . 45 46 Military and uniformed services retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 47 Local and state retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 49 Railroad retirement benefits, railroad unemployment insurance, and sickness benefits . . . . 49 .00 .00 50 Retirement income subtraction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 .00 48 Federal retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 51 Reserve or National Guard members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 52 U.S. Armed Forces active duty pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 53 Combat zone related death . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 54 Adoption expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 55 Contributions to ABLE accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 56 Disability income exclusion (Schedule 2440W) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 57 Wisconsin net operating loss deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 58 Farm loss carryover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 59 Native Americans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 60 Sale of business assets or assets used in farming to a related person . . . . . . . . . . . . . . . . . . 60 61 Recoveries of federal itemized deductions (only if included on line 33 of this schedule) . . . . . 61 62 Repayment of income previously taxed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 63 Add lines 35 through 62. Enter here and on line 64, page 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 63 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 2023 Schedule M Page 4 of 5 Name Social Security Number 64 Enter amount from line 63 on page 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 65 Human organ donation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 .00 .00 67 Income from a related entity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 .00 .00 68 Sales of certain insurance policies (only if included in column B of Form 1NPR or line 26 of this schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 .00 69 Physician or psychiatrist grant (only if included in column B of Form 1NPR or line 26 of this schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69 .00 66 Expenses paid to related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 70 Olympic, Paralympic, and Special Olympic medals and United States Olympic Committee and Special Olympic Board of Directors prize money (see instructions) . . . . . . . . . . . . . . . . . 70 71 AmeriCorps education awards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71 72 Differences in federal and Wisconsin basis of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72 73 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73 74 Differences in federal and Wisconsin reporting of marital property (community) income . . . . 74 .00 .00 .00 .00 .00 75 Other adjustments (list and provide amount) a Amount 75a b Amount 75b .00 .00 c Add lines 75a and 75b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75c .00 76 Charitable contributions from tax-option (S) corporations (list and provide amount) a Name FEIN Amount 76a .00 Amount 76b .00 b Name FEIN c Add lines 76a and 76b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76c .00 77 Tax-option (S) corporation adjustments. Do not include adjustments listed on line 80 (list and provide amount) a Name FEIN Amount 77a .00 Amount 77b .00 Description b Name FEIN Description c Add lines 77a and 77b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77c 78 Add lines 64 through 74, 75c, 76c, and 77c. Enter here and on line 79, page 5 . . . . . . . . . . . 78 .00 .00 2023 Schedule M Page 5 of 5 Name Social Security Number 79 Enter amount from line 78 on page 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79 .00 80 Tax-option (S) corporation entity level tax election adjustments (list and provide amount) a Name FEIN Amount 80a .00 Amount 80b .00 b Name FEIN c Add lines 80a and 80b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80c .00 81 Partnership, limited liability company, trust, or estate adjustments. Do not include adjustments listed on line 82 (list and provide amount) a Name FEIN Amount 81a .00 Amount 81b .00 Description b Name FEIN Description c Add lines 81a and 81b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81c .00 82 Partnership entity level tax election adjustments (list and provide amount) a Name FEIN Amount 82a .00 Amount 82b .00 b Name FEIN c Add lines 82a and 82b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82c .00 83 Other subtractions from income (list and provide amount) a Amount 83a b Amount 83b .00 .00 c Add lines 83a and 83b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83c .00 84 Add lines 79, 80c, 81c, 82c, and 83c. This is your total subtraction from income. Enter on Form 1NPR, line 28, column B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84 .00
2023 I-053 Schedule M, Additions to and Subtractions from Income (fillable)
More about the Wisconsin Schedule M Individual Income Tax Nonresident TY 2023
We last updated the Form 1NPR - Additions to and Subtractions from Income in February 2024, so this is the latest version of Schedule M, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule M directly from TaxFormFinder. You can print other Wisconsin tax forms here.
Related Wisconsin Individual Income Tax Forms:
TaxFormFinder has an additional 88 Wisconsin income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Wisconsin Schedule M.
| Form Code | Form Name |
|---|---|
| Schedule MT | Wisconsin Alternative Minimum Tax |
| Schedule MA-A | Wisconsin Agricultural Credit |
| Schedule MA-M | Wisconsin Manufacturing Credit |
| Schedule MI | Manufacturing Investment Credit |
| Schedule MS | Wisconsin Manufacturer’s Sales Tax Credit Carryforward Allowable |
View all 89 Wisconsin Income Tax Forms
Form Sources:
Wisconsin usually releases forms for the current tax year between January and April. We last updated Wisconsin Schedule M from the Department of Revenue in February 2024.
Schedule M is a Wisconsin Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Wisconsin Schedule M
We have a total of nine past-year versions of Schedule M in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Schedule M
2023 I-053 Schedule M, Additions to and Subtractions from Income (fillable)
2022 Schedule M
2022 I-053 Schedule M, Additions to and Subtractions from Income
2020 Schedule M
2020 I-053 Wisconsin Schedule M, Additions to and Subtractions from Income
2019 Schedule M
2018 I-053 Wisconsin Schedule M, Form 1NPR - Additions to and Subtractions from Income (fillable)
2018 Schedule M
2018 I-053 Wisconsin Schedule M, Form 1NPR - Additions to and Subtractions from Income
2017 Schedule M
2017 I-053 Wisconsin Schedule M, Form 1NPR - Additions to and Subtractions from Income
2016 Schedule M
2016 I-053 Wisconsin Schedule M, Form 1NPR - Additions to and Subtractions from Income
2015 Schedule M
2015 I-053 Wisconsin Schedule M, Form 1NPR - Additions to and Subtractions from Income (fillable)
2013 Schedule M
2013 I-053 Wisconsin Schedule M, Form 1NPR - Additions to and Subtractions from Income (fillable)
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