Wisconsin Farmland Preservation Credit
Extracted from PDF file 2023-wisconsin-schedule-fc-a.pdf, last modified September 2015Farmland Preservation Credit
Tab to navigate within form. Use mouse to check applicable boxes, press spacebar or press Enter. Schedule FC-A Farmland preservation credit Include with Wisconsin Form 1, 1NPR, 2, 4, 4T, or 6 Save Print 2023 Check here if an amended Schedule FC‑A Legal name(s) shown on Form 1, 1NPR, 2, 4, 4T, or 6 Clear Social Security Number or FEIN Caution: Schedule FC‑A may only be filed if your farm is covered by an original or modified farmland preservation agreement entered into on or after July 1, 2009, or located in a farmland preservation zoning district or area. See “Which Schedule to File” on page 1 of the instructions. Questions Questions 1 through 6 must be answered (see instructions, page 4). 1 a Individuals – Were you a legal resident of Wisconsin for all of 2023? (If “No,” you do not qualify.) . . . . 1a Yes No b Corporations – Were you organized under the laws of Wisconsin? (If “No,” you do not qualify.) . . . . . . 1b Yes No PAPER CLIP Schedule FC‑A behind Wisconsin tax return 2 Enter the number of farms on which this claim is based . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 FARMS 3 Do you have a certificate of compliance for each farm upon which this claim is based? (Enter your 7 digit certificate of compliance identification number(s) on the Qualifying Acres Schedule(s) in Step 1. Attach a copy of each certificate of compliance, unless the Exception on page 4 of the instructions applies.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Yes No 4 Have you paid, or are you legally responsible for paying, the 2023 property taxes levied against the qualifying acres to which this claim relates? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Yes No 5 Did each farm on which this claim is based produce gross farm revenues of at least $6,000 during 2023 or a total of at least $18,000 during 2021, 2022, and 2023 combined? . . . . . . . . . . . . . . . . . 5 Yes No 6 If any farm(s) on which this claim is based was used by someone else who met the requirement in question 5, what is the name and address of that person(s)? Credit Computation Complete the schedule on page 2. Fill in the amounts from the schedule on lines 7, 9, and 11, as applicable. Print numbers like this NO COMMAS; NO CENTS 7 Qualifying acres located in a farmland preservation zoning district and subject to a farmland preservation agreement entered into after July 1, 2009 (from schedule, page 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 ACRES 8 Multiply line 7 by $12.50 (round to the nearest dollar) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Qualifying acres located in a farmland preservation zoning district, but not subject to a farmland preservation agreement entered into after July 1, 2009 (from schedule, page 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 .00 ACRES 10 Multiply line 9 by $10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Qualifying acres located in a farmland preservation area, to the extent the acres are covered by an agricultural easement purchased under sec. 93.73, Wis. Stats., or qualifying acres subject to a farmland preservation agreement entered into after July 1, 2009, but not located in a farmland preservation zoning district (from schedule, page 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 .00 ACRES 12 Multiply line 11 by $10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 .00 13 FARMLAND PRESERVATION CREDIT – Add lines 8, 10, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 .00 Fill in the credit from line 13 on line 30b of Form 1, line 61b of Form 1NPR, line 14b of Form 2, Part III, line 13 of Form 6, or (for Form 4 or 4T) line 45b of Schedule CR. Under penalties of law, I declare that this farmland preservation credit claim and all enclosures are true, correct, and complete to the best of my knowledge and belief. Sign here Claimant’s signature I-025ai (R. 12-23) Date Wisconsin Department of Revenue Page 2 2023 Schedule FC‑A Name(s) shown on Schedule FC‑A Note: Social security number or FEIN of 4 Fill in below the number of farms on which your claim is based. Complete a separate schedule for each farm (see page 3). QUALIFYING ACRES SCHEDULE 1 OF Step 1 Enter the 7 digit identification number from your certificate of compliance for each county in which the farm is located: a b d c If the farm is located in more than 4 counties, see Qualifying Acres Schedule, Step 1 on page 4 of the instructions. Step 2 For each tax parcel that 1) is part of the farm and 2) has qualifying acres, as described below, enter: Column (A) tax parcel number Column (B) number of qualifying acres in the parcel subject to an original or modified farmland preservation agreement entered into after July 1, 2009, and located in a farmland preservation zoning district Column (C) number of qualifying acres in the parcel located in a farmland preservation zoning district, but not subject to an original or modified farmland preservation agreement entered into after July 1, 2009 Column (D) number of qualifying acres in the parcel located in a farmland preservation area, to the extent the acres are covered by an agricultural easement purchased under sec. 93.73, Wis. Stats., or qualifying acres in the parcel subject to an original or modified farmland preservation agreement entered into after July 1, 2009, but not located in a farmland preservation zoning district Tax Parcel Number Number of Acres from Each Category Above (A) (B) (C) (D) (C) (D) Note: If the farm consists of more than 7 parcels, include page 4 Step 3 Using the acres listed in Step 2, compute the qualifying acres on which your claim is based: (B) 1 Enter the total acres from Columns (B), (C), and (D) above and, if applicable, page 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter in all three columns your ownership percentage of the farm. Enter as a decimal carried to four places (If 100%, enter “1.0000”) . . . . . . . . . . . . . . . . . 3 Multiply line 1 by line 2, and round result to the nearest acre . . . . . . . . . . . . . . . . . . . 4 If your claim is based on more than one farm, fill in the amount from line 3 of any additional schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fill in the number of acres from line 5 on page 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . line 7 line 9 line 11 Page 3 2023 Schedule FC‑A Name(s) shown on Schedule FC‑A Social security number or FEIN of 4 Note: You must include this page as part of Schedule FC‑A if your claim is based on more than one farm. Include additional copies of this page if needed. QUALIFYING ACRES SCHEDULE Step 1 OF Enter the 7 digit identification number from your certificate of compliance for each county in which the farm is located: a b c d If the farm is located in more than 4 counties, see Qualifying Acres Schedule, Step 1 on page 4 of the instructions. Step 2 For each tax parcel that 1) is part of the farm and 2) has qualifying acres, as described below, enter: Column (A) tax parcel number Column (B) number of qualifying acres in the parcel subject to an original or modified farmland preservation agreement entered into after July 1, 2009, and located in a farmland preservation zoning district Column (C) number of qualifying acres in the parcel located in a farmland preservation zoning district, but not subject to an original or modified farmland preservation agreement entered into after July 1, 2009 Column (D) number of qualifying acres in the parcel located in a farmland preservation area, to the extent the acres are covered by an agricultural easement purchased under sec. 93.73, Wis. Stats., or qualifying acres in the parcel subject to an original or modified farmland preservation agreement entered into after July 1, 2009, but not located in a farmland preservation zoning district Tax Parcel Number Number of Acres from Each Category Above (A) (B) (C) (D) (C) (D) Note: If the farm consists of more than 7 parcels, include page 4 Step 3 Using the acres listed in Step 2, compute the qualifying acres on which your claim is based: (B) 1 Enter the total acres from Columns (B), (C), and (D) above and, if applicable, page 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter in all three columns your ownership percentage of the farm. Enter as a decimal carried to four places (If 100%, enter “1.0000”) . . . . . . . . . . . . . . 3 Multiply line 1 by line 2, and round result to the nearest acre. Fill in here and on line 4 of page 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-025bi . . . Page 4 2023 Schedule FC‑A Name(s) shown on Schedule FC‑A Social security number or FEIN of 4 Note: You must include this page as part of Schedule FC‑A if any farm on which your claim is based consists of more than 7 parcels. Include additional copies of this page if needed. Enter the qualifying acres schedule number to which this page relates Tax Parcel Number (A) Number of Acres from Each Category (B) (C) (D) Include the acres from Columns (B), (C), and (D) above in the total entered on line 1 of the applicable qualifying acres schedule (page 2 or 3).
2023 I-025a Wisconsin Schedule FC-A, Farmland Preservation Credit (fillable)
More about the Wisconsin Schedule FC-A Corporate Income Tax Tax Credit TY 2023
We last updated the Farmland Preservation Credit in February 2024, so this is the latest version of Schedule FC-A, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule FC-A directly from TaxFormFinder. You can print other Wisconsin tax forms here.
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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 FC-A.
Form Code | Form Name |
---|---|
Schedule FC | Farmland Preservation Credit |
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 FC-A from the Department of Revenue in February 2024.
Schedule FC-A is a Wisconsin Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Wisconsin Schedule FC-A
We have a total of eleven past-year versions of Schedule FC-A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 I-025a Wisconsin Schedule FC-A, Farmland Preservation Credit (fillable)
2022 I-025a Wisconsin Schedule FC-A, Farmland Preservation Credit (fillable)
2020 I-126a Instructions for Schedule FC-A
2019 I-126a Instructions for Schedule FC-A
2018 I-025a Wisconsin Schedule FC-A, Farmland Preservation Credit
2017 I-025a Wisconsin Schedule FC-A, Farmland Preservation Credit
2016 I-025a Wisconsin Schedule FC-A, Farmland Preservation Credit
2015 I-025a Wisconsin Schedule FC-A, Farmland Preservation Credit (fillable)
2013 I025a Wisconsin Schedule FC-A, Farmland Preservation Credit (fillable)
2012 I025a Wisconsin Schedule FC-A, Farmland Preservation Credit
2011 Schedule FC-A, Wisconsin farmland preservation credit (pdf fillable format)
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